Commissioner v. Jacobson

Supreme Court of the United States · Decided 1949-01-17

Cited by 341 later decision(s) in our corpus · see the citation network in Lexace

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Mr. Justice Burton delivered the opinion of the Court. This decision applies the federal income tax to gains derived by a debtor from his purchase of his own obligations at a discount and his consequent control over their discharge. It presents the specific question whether a…

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