In 1971 a Merc member who had had a bad day sold his seat for a Ben Franklin note, a transaction that took place alongside a urinal in the trading floor men's room.

FORBES: Up From the Pits

Please note that there are separate rules for losses on property held in connection with a trade or business, or in a transaction entered into for profit, and should this apply to you, please speak with your tax advisor.

FORBES: Can I Deduct Sandy's Wrath?