United States v. Hendler, 303 U.S. 564 (1938)

Name: United States v. Hendler, 303 U.S. 564 (1938) - Syllabus
Author: U.S. Supreme Court

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United States v. Hendler

No. 563

Argued March 9, 1938
Decided March 2, 1938 *
303 U.S. 564

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE FOURTH CIRCUIT

Syllabus

A gain resulting to a corporation from the assumption and payment of its bonded indebtedness by another corporation, with which it merged, held not exempt from income tax under Revenue Act of 1928, § 112. P. 567.

91 F.2d 680 reversed.

Certiorari, 302 U.S. 680, to review the affirmance of a judgment in favor of the taxpayer, 17 F.Supp. 558, in a suit to recover an alleged overpayment of income taxes.

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Chicago: U.S. Supreme Court, "Syllabus," United States v. Hendler, 303 U.S. 564 (1938) in 303 U.S. 564 303 U.S. 565. Original Sources, accessed May 6, 2025, http://www.originalsources.com/Document.aspx?DocID=92T441ILSH1B6ZR.

MLA: U.S. Supreme Court. "Syllabus." United States v. Hendler, 303 U.S. 564 (1938), in 303 U.S. 564, page 303 U.S. 565. Original Sources. 6 May. 2025. http://www.originalsources.com/Document.aspx?DocID=92T441ILSH1B6ZR.

Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Hendler, 303 U.S. 564 (1938). cited in 1938, 303 U.S. 564, pp.303 U.S. 565. Original Sources, retrieved 6 May 2025, from http://www.originalsources.com/Document.aspx?DocID=92T441ILSH1B6ZR.

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