Case Library
Federal Income Tax case briefs
2 briefs in 2 topics. Each one gives the facts, issue and holding, IRAC and CREAC versions, key quotes with pinpoint pages and the citation in the book’s form.
Loans, debt discharge, and illegal income
Loans, debt discharge, and illegal income on its own pageUnited States v. Kirby Lumber Co.
United States v. Kirby Lumber Co., 284 U.S. 1 (1931).
Is the $137,521.30 by which the repurchase price of its bonds fell below the par value the Kirby Lumber Company received for them taxable gain or income for the year 1923?
Supreme Court of the United States
Assignment of income
Assignment of income on its own pageLucas v. Earl
Lucas v. Earl, 281 U.S. 111 (1930).
Under the revenue acts, should Earl be taxed for the whole of the salary and attorney's fees he earned in 1920 and 1921, or for only a half of them in view of his contract with his wife?
Supreme Court of the United States14 cold calls