485 U.S. 212 108 S.Ct. 971 99 L.Ed.2d 183 ARKANSAS BEST CORPORATION, Petitionerv.COMMISSIONER OF INTERNAL REVENUE. No. 86-751. Argued Dec. 9, 1987. Decided March 7, 1988. Syllabus Under ? 1221 of the Internal Revenue Code, the term “capital asset” means “property held by the taxpayer (whether or not connected with his trade or business), but […]
