Glen D. Wood, Karen Kraak Wood, and Karen Eslinger Wood v. United States

How courts have described this case

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

• holding that “it is easy to sustain a public policy rationale for denying a loss deduction” sought under § 165
• explaining that the “unrestricted right” prong cannot be satisfied where funds were fraudulently obtained

Source: CourtListener parenthetical corpus (CC0).