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Arkansas Best Corp. v. Commissioner
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Arkansas Best Corp. v. Commissioner : ウィキペディア英語版
Arkansas Best Corp. v. Commissioner

''Arkansas Best Corporation v. Commissioner'', 485 U.S. 212 (1988), is a United States Supreme Court decision that helps taxpayers classify whether or not the sale of an asset is an ordinary or capital gain or loss for income tax purposes.
== Facts ==
Arkansas Best, a diversified holding company acquired a large percentage of the stock of the National Bank of Commerce in Dallas, Texas. When the real estate market in Dallas faltered, Arkansas Best sold a large portion of its stake in the Bank at a loss. Arkansas Best claimed a deduction for an ordinary loss of nearly $10 million from the sale. The Commissioner of the Internal Revenue Service disallowed the deduction, finding that it was a capital, not ordinary loss.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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