Jonathan P. Wolff and Margaret A. Wolff v. Commissioner of Internal Revenue

How courts have described this case

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

• “Whether the 97th Congress intended to affect a change in the law or merely clarify it by enacting § 1234A, the Senate Finance Committee at least recognized that authority had developed which supports the taxpayers’ position [that such losses are ordinary].”

Source: CourtListener parenthetical corpus (CC0).