Recent Development in New York Law
St. John's Law Review
"Income Tax--Deductibility of Loss to Sole Stockholder on Transfer to Controlled Corporation (Higgins v. Smith, 308 U.S. 473 (1940)),"
St. John's Law Review: Vol. 14
, Article 21.
Available at: http://scholarship.law.stjohns.edu/lawreview/vol14/iss2/21