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)

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Pages	824-833
Publication	Washington University Law Quarterly
Published on	1975-01-01