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Bowers v. Kerbaugh-Empire Co. : ウィキペディア英語版
Bowers v. Kerbaugh-Empire Co.

''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.''.
==See also==

* List of United States Supreme Court cases, volume 271

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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