United States v. Sullivan
274 US 259, 47 S. Ct. 607, 71 L. Ed. 1037 - Supreme Court, 1927 - Google Scholar
The Court below was right in holding that the defendant's gains were subject to the tax. By §
213 (a) gross income includes "gains, profits, and income derived from . . . the transaction of …
213 (a) gross income includes "gains, profits, and income derived from . . . the transaction of …