Van Suetendael 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.

• securities \could not be classified as stock in trade or property subject to inventory unless they were held by the taxpayer primarily for sale to customers in the ordinary course of business\

Source: CourtListener parenthetical corpus (CC0).