hedging transactions
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 350 U.S. 46 - Corn Products Refining Company v. Commissioner of Internal Revenue · 1955Most cited · 1,577 citing opinions
hedging transactions were essentially to be regarded as insurance rather than a dealing in capital assets and that gains and losses therefrom were ordinary business gains and losses.
How often courts cite the case defining “hedging transactions”
Court decisions citing the opinion that defined “hedging transactions” — 1,571 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.