Tax Treatment of Section 16(b) Repayments: Tax Court Again Reversed, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974)

Case Comment
Tax Treatment of Section 16(b) Repayments: Tax Court Again Reversed, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974)

Keywords

Income tax -- Deductions -- United States, Insider trading, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974)

Pages	824-833
Publication	Washington University Law Quarterly

Published	1975-01-01