| 词条 | Bowers v. Kerbaugh-Empire Co. |
| 释义 |
|Litigants=Bowers v. Kerbaugh-Empire Co. |ArgueDate=January 25 |ArgueYear=1926 |DecideDate=May 3 |DecideYear=1926 |FullName=Bowers, Collector of Internal Revenue v. Kerbaugh-Empire Company |USVol=271 |USPage=170 |ParallelCitations=46 S. Ct. 449; 70 L. Ed. 886; 1926 U.S. LEXIS 615; 1 U.S. Tax Cas. (CCH) ¶ 174; 5 A.F.T.R. (P-H) 6014; 1926 P.H. P1865 |Prior=Error to the United States District Court for the Southern District of New York |Subsequent= |Holding=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. |SCOTUS=1925-1930 |Majority=Butler |JoinMajority=Taft, Holmes, Van Devanter, McReynolds, Sutherland, Sanford, Stone |Concurrence=Brandeis |LawsApplied=U.S. Const. amend. XVI }} Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926),{{ref|citation}} 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.. See also
External links
| case=Bowers v. Kerbaugh-Empire Co., {{ussc|271|170|1926|el=no}} | courtlistener =https://www.courtlistener.com/opinion/100862/bowers-v-kerbaugh-empire-co/ | findlaw=http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=CASE&court=US&vol=271&page=170 | googlescholar = https://scholar.google.com/scholar_case?case=9246029933485828434 | justia=http://supreme.justia.com/us/271/170/case.html | loc =http://cdn.loc.gov/service/ll/usrep/usrep271/usrep271170/usrep271170.pdf | openjurist =https://openjurist.org/271/us/170 }}{{SCOTUS-case-stub}}{{Tax-stub}}{{US16thAmendment}} 7 : United States Supreme Court cases|United States Supreme Court cases of the Taft Court|United States Sixteenth Amendment case law|United States taxation and revenue case law|1926 in United States case law|Foreign exchange market|Germany–United States relations |
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