Washington University Law Review

Article Title

Tax Treatment of Section 16(b) Repayments: Tax Court Again Reversed, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974)

Authors

Publication Title

Washington University Law Quarterly

Recommended Citation

Tax Treatment of Section 16(b) Repayments: Tax Court Again Reversed, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974), 1975 Wash. U. L. Q. 824 (1975).
Available at: https://openscholarship.wustl.edu/law_lawreview/vol1975/iss3/9