April Christine Bousman v. United States Parole Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the taxpayers’ losses “were the result of fluctuation in the market and not the result of any physical injury to the * * * [taxpayers’] property” and were therefore not casualty losses
• loss suffered by taxpayers through a decline in the value of their stock due to a fluctuating market did not constitute a casualty loss

Source: CourtListener parenthetical corpus (CC0).