United States v. Kirby Lumber Company

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United States v. Kirby Lumber Company by Oliver Wendell Holmes, Jr.
United States v. Kirby Lumber Co., 284 U.S. 1 (1931), was a case in which the United States Supreme Court held that when a corporation settles its debts for less than the face amount, a taxable gain has occurred. — Excerpted from United States v. Kirby Lumber Co. on Wikipedia, the free encyclopedia.
Court Documents
Opinion of the Court
Wikipedia-logo-v2.svg Wikipedia article

United States Supreme Court

284 U.S. 1


 Argued: Oct. 21, 1931. --- Decided: Nov 2, 1931

The Attorney General and Mr. Charles B. Rugg, Asst. Atty. Gen., for the United States.

Mr. Robert Ash, of Washington, D. C., for respondent.

Mr. Justice HOLMES delivered the opinion of the court.


This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).