Leonard Greene and Joyce Greene 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.

• analyzing hypothetical commodities straddle where taxpayer donated $6,000 long term gain on gaining leg and liquidated losing leg with $6,000 long term loss
• “The ancient maxim expressio unius est exclusio alterius (mention of one impliedly excludes others) cautions us against engrafting an additional exception to what is an already complex [statute].”

Source: CourtListener parenthetical corpus (CC0).