The court also said, as bas been said so many "The rights of the claimants here must rest times: upon the express terms no naturel spring.” So must rest by those during we upon here the express express the or terme They have | period to the the statute; be United States and since, taxable, must be made the Act, and by an importer, claim the United sales made to give and the wife each of the of of a sale, producer, statute. rights of States fail. Commissioner $0 Fed. wis the ; the terms, effective anufseturer must say of a relief cage from v. (CCA involving the validity income taxes, The head independent and selling means and the proceeds of the the same securities, securities, kind of ealee were deducted tained as valid. the sale from The "Provided takes Behan, #d 609, of husband encased to Zach one to time the an actual some other, The extent sold, he who used losses income, court. property b), in buying furnished them sustained 6 deductions to buy in these were sus< said} sale does onatirely out of take place which the reach of the eeller, it canriot matter whether the purchaser is one Pit another, * * * Nor ean either of these sellers be justly condemned because they acted lawfully to take advantage tained losses. of the privilege Presumably right is sufficient of the right.*® the of deducting law justification sus~ which eives for exercise the the