Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on Review

How courts have described this case

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

• “Only a bona fide loss is allowable. Substance and not mere form shall govern in determining a deductible loss.”

Source: CourtListener parenthetical corpus (CC0).