UNITED STATES SUPREME COURT DECISIONS ON-LINE
UNITED STATES V. HENDLER, 303 U. S. 564 (1938)
303 U. S. 564U.S. Supreme Court
United States v. Hendler, 303 U.S. 564 (1938)
United States v. Hendler
No. 563
Argued March 9, 1938
Decided March 2, 1938
303 U.S. 564
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. 303 U. S. 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. clubjuris