Commissioner of Internal Revenue Case Briefs
For tax purposes, Cottage Savings Association exchanged its interests in the mortgages of 252 single family homes with... Continued
The Internal Revenue Code allowed property and casualty insurers to fully deduct "loss reserves," or unpaid losses... Continued
In 1991, P. D. W. & A., Inc., an insolvent corporation taxed under Subchapter S, excluded its entire discharge of... Continued
Under federal law, the Tax Court could appoint special trial judges to hear certain cases and to make recommendations... Continued
Trustee Michael J. Knight hired a firm to provide investment-management advice to the William L. Rudkin Testamentary... Continued
PPL Corporation held a 25 percent stake in South Western Electricity Board, a utility in England subject to a onetime... Continued