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About: Bowers v. Kerbaugh-Empire Co.     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : umbel-rc:Event, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

Type: ThingcaseLegal Caseunit of workLegal caseyago:WikicatUnitedStatesSupremeCourtCasesyago:Abstraction100002137yago:Case107308889yago:Event100029378yago:Happening107283608yago:PsychologicalFeature100023100yago:YagoPermanentlyLocatedEntitySupreme Court of the United States caseumbel-rc:Event New Facet based on Instances of this Class

Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926), was a case in which the United States Supreme Court held that no taxable income arose from the repayment in German marks of loans that had originally been made in U.S. dollars, despite the fact that the marks had gone down in value relative to the dollar since the loan had been made. This decision was narrowed by the court six years later in United States v. Kirby Lumber Co..