- Discharge of Indebteedness

• United States v. Kirby Lumber Co 284 U.S. 1, 52 S. Ct. 4; 76 L. Ed. 131, 1931 U.S. 457

• Zarin v. Commissioner 916 F.2d 110,1990 U.S. App. 17775, 90-2 U.S. Tax Cas. (CCH) P50,530; 66 A.F.T.R.2d (RIA) 5679