Question: I need a Federal Tax Case that supports this code: Gross income consists of all income from whatever source derived, including gains derived from dealings

I need a Federal Tax Case that supports this code:

Gross income consists of all income from whatever source derived, including gains derived from dealings in property. 61(a). Including any gains derived from dealings in property, under 61(a)(3). Services that are paid for in property, are included in income as compensation under the fair market value of said property. Treasury Regulation 1.61-2(d)(1).

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