Marvel Worldwide, Inc. et al v. Kirby et al - Jack Kirby's 1966 Statement
However in 1966 Kirby was alive, and the events of 1940 were only twenty six years prior. Much has been made of the changing memory of Kirby, the poor memory of Stan Lee and the differences in recollections as opposed to actual events by the likes of Joe Sinnott, Gene Colan and others who have contributed to the current Marvel vs Kirby case, and to illustrate the differences Marvel have introduced documents such as this to assist them. It would appear that Kirby's recollections in 1966 differed vastly from his recollections in 1986 and beyond.
As with anything, I suspect that the truth lies somewhere in between what Kirby said in 1966 and what he then said in 1986, but then it'd be hard to argue that Kirby knowingly lied while making a sworn declaration.
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