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United States v. Kirby Lumber Co., 284 U.S. 1 (1931)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Kirby Lumber Co., 284 U.S. 1 (1931)
United States v. Kirby Lumber Co. No. 26 Argued October 21, 1931 Decided November 2, 1931 284 U.S. 1
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
Where a corporation purchased and retired some of its own bonds for less than their par value, which it had received for them when issued, the difference was a taxable gain or income under the Revenue Act of 1921. P. 3.
71 Ct.Cls. 290, 44 F.2d 885, reversed.
Certiorari, 283 U.S. 814, to review a judgment allowing a claim for refund of money collected as income tax.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Kirby Lumber Co., 284 U.S. 1 (1931) in 284 U.S. 1 284 U.S. 2. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=NAQNZU84XLPA4B5.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Kirby Lumber Co., 284 U.S. 1 (1931), in 284 U.S. 1, page 284 U.S. 2. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=NAQNZU84XLPA4B5.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Kirby Lumber Co., 284 U.S. 1 (1931). cited in 1931, 284 U.S. 1, pp.284 U.S. 2. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=NAQNZU84XLPA4B5.
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