"These cases present the same question, that is, whether under the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 664 et seq., in the case of a joint return by husband and wife, and capital losses of one spouse may be deducted from the capital gains of the other."
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wikisource:Helvering_v._Janney_Gaines/Opinion_of_the_Court (Argued: Nov. 18, 1940. --- Decided: Dec 9, 1940)
https://en.wikiquote.org/wiki/Capital_gain
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