- Capital Gains and Losses

Mauldin v. Commissioner 195 F.2d 714, 1952 U.S. App. 52-1 U.S. Tax Cas. (CCH) P9258; 41 A.F.T.R. (P-H) 1126
Malat v. Riddell 383 U.S. 569, 86 S. Ct. 1030, 16 L. Ed. 2d 102, 1966 U.S.
Kenan v. Commissioner 114 F.2d 217, 1940 U.S. App. 40-2 U.S. Tax Cas. (CCH) P9635; 25 A.F.T.R. (P-H) 607
Galvin Hudson v. Commissioner 20 T.C. 734, 1953 U.S. Tax Ct.
Hort v. Commissioner 313 U.S. 28, 61 S. Ct. 757, 85 L. Ed. 1168, 1941 U.S.
Metropolitan Bldg. Co. v. Commissioner 282 F.2d 592, 1960 U.S. App. 60-2 U.S. Tax Cas. (CCH) P9686; 6 A.F.T.R.2d (RIA) 5493
Arrowsmith v. Commissioner 344 U.S. 6, 73 S. Ct. 71, 97 L. Ed. 6, 1952 U.S.
United States v. Skelly Oil Co 394 U.S. 678, 89 S. Ct. 1379, 22 L. Ed. 2d 642, 1969 U.S.
Wasnok v. Commissioner T.C. Memo 1971-6; 1971 Tax Ct. Memo 30 T.C.M. (CCH) 39; T.C.M. (RIA) 71006
William v. McGowan 152 F.2d 570, 1945 U.S. App. 46-1 U.S. Tax Cas. (CCH) P9120; 34 A.F.T.R. (P-H) 615

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