Consolidated Edison Companymortgage Bond Have The Courts Determined The Definition Of A Capital Gain For U. S. Taxation?

Have the courts determined the definition of a capital gain for U. S. taxation? - consolidated edison companymortgage bond

Commissioner v. Indianapolis Power & Light Company, 493 U.S. provides 203 (1990), the average deposits v

Consolidated Edison Company of New York, Inc., defendant-plaintiff, v. United States of America, the respondent, calling the United States Court of Appeals, Second Circuit. - 10 F.3d 68 determines the interest income

When can we determine the capital gains income?