- 14 -
v. Commissioner, 353 U.S. 180 (1957); Harrah's Club v. United
States, 228 Ct. Cl. 650, 661 F.2d 203, 205 (1981). We conclude,
therefore, that the Government is not estopped from treating
petitioner's 1992 net losses from securities transactions as
capital losses.
We have considered all arguments made by petitioner and, to
the extent not addressed above, find them to be without merit.
To reflect the foregoing,
Decision will be
entered for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Last modified: May 25, 2011