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Income Tax Keyed to Lind
McWilliams v. Commissioner
Facts
John P. McWilliams, Petitioner, managed the large independent estate of his wife and his own estate. On multiple occasions he ordered his broker to sell certain stock for one account and buy the same number of shares of the same stock for the other account. He told the broker that it was for establishing tax losses. Petitioners filed separate income tax returns and claimed the losses as deductions from gross income.
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