Inventor’s royalties not entitled to capital gain treatment
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Code Sec. 166
Cooper v. Commissioner, No. 15-70863
(9th Cir.)
2017-12-15
Category: 166
Deduction disallowed as debt did not become worthless; penalty upheld
Deduction disallowed as debt did not become worthless; penalty upheld
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Code Sec. 166
Hatcher v. CIR, 17-60318
(5th Cir.)
2018-04-09