Capital Gains And Losses

Comprehensive guide to Capital Gains And Losses cases, courts, and legal analysis.

2 cases analyzed in this practice area

Key Cases in Capital Gains And Losses

Buller v. Comm'r

ca2 · 2025-11-26 · Impact: 65/100

Buller v. Comm'r, decided by Second Circuit on November 26, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the Tax Court's decision, holding that the taxpayer's "loan-out" corp...

Naysha Oquendo v. Comm'r of Internal Revenue

ca6 · 2025-08-25 · Impact: 15/100

Naysha Oquendo v. Comm'r of Internal Revenue, decided by Sixth Circuit on August 25, 2025, resulted in a defendant win outcome. The Sixth Circuit affirmed the Tax Court's decision, holding that the ta...

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