United States v. Corey Grant

How courts have described this case

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

• noting that the taxpayer entered into option transactions “only after his accountant and tax advisor . . . had investigated their tax benefits” and that “[t]he bulk of trading . . . occurred in November, December and January”
• applying “primarily for profit” test to straddle transactions, under § 165(c)
• applying \primarily for profit\ test to straddle transactions, under Sec. 165(c)
• “It is doubtful that trading could ever have been sustained at economical levels without the associated tax benefits.”
• “We need only look to the policies and history of section 165(c)(2
• primarily for profit standard relaxed where congressionally encouraged transactions are involved

Source: CourtListener parenthetical corpus (CC0).