Cir Vs. Fink

Decided On : Jun-22-1987

Court : US Supreme Court

LAW: Section 83, the Tax Code, the Tax Code, the Internal Revenue Code

ORG: CIR, U.S. Supreme Court, CIR, U.S. 89, THE UNITED STATES COURT OF APPEALS, THE SIXTH CIRCUIT Syllabus , The Tax Court, the Court of Appeals, Court, REHNQUIST, BRENNAN, WHITE, WHITE, J., BLACKMUN, Court, Travco Corporation, Travco, Travco, Travco, Finks, Travco, the Tax Court, the Tax Court, the Tax Court, The Tax Court, the Court of Appeals, the Sixth Circuit, the Tax Court, the Tax Court, The Court of Appeals, the Tax Court, CFR § 1.263(a)-2(f, CFR, T.C. 566, Du Pont, Eskimo Pie Corp., G. Johnson & J. Gentry, Principles of Accounting, B. Bittker & J. Eustice, Federal Income Taxation of Corporations, Court, Tax Models, CFR, Eskimo Pie Corp., CFR, the Court of Appeals, the Sixth Circuit, Tilford, T.C. 134, Smith v. Commissioner, T.C. 622, Budd International Corp., the Tax Court's, Fractional View for Non-Prorata Stock Surrenders, Smith v. Commissioner, The Court of Appeals, the Second Circuit, the Tax Court's, Travco, Treasury, G. Johnson & J. Gentry, Principles of Accounting, treasury, CFR, The Court of Appeals, CFR, the Court of Appeals, Congress, CFR, WHITE, Court, Court, Congress, the Board of Tax Appeals, Budd International Corp., Smith v. Commissioner, T.C. 622, the Internal Revenue Service, Congress, the Tax Court's, the Commissioner of Internal Page 483 U. S. 102 Revenue, the Tax Court's, Congress, Two Courts of Appeals, the Tax Court, the Tax Court's, Tilford, the Tax Court, Court, Congress, Shearson/American Express Inc., McMahon, Herman & MacLean, Huddleston, Niagara Frontier Tariff Bureau, Inc., Court, Court, the Internal Revenue Code, Congress, Congress, Congress, Congress, Congress, Congress, Congress, Court, Court, Congress, Congress, the Tax Court, Court, Dickman v. Commissioner, POWELL, Fractional View for Non-Prorata Stock Surrenders, Tax Court, Court of Appeals, Tax Court, Parker, Fay, Goffe, Non-Pro Rata Stock Surrenders: Capital Contribution,, Capital Loss, Congress, Court, POWELL, Court, Coronado Oil & Gas Co., POWELL, Washington Gas Light Co., Swift & Co., Wickham, The Internal Revenue Service's, the Tax Court of, the United States Board of Tax Appeals, the Tax Court, the Bureau of Internal Revenue

DATE: 1987, 1987, April 27, 1987, June 22, 1987, 1976, 1977, the taxable year, mid-1970, December, 1976, January, 1977, 1976, 1977, 1984, 1986, 1986, 1986, 1986, 1986, 1950, 1940, 1946, 1936, 81, 1983, the taxable year, 1986, today, 1.1012-1(c)(1, 1986, 1012, 1980, 1983, 1976, 1979, 91, 1967, 1947, 1941, 1941, 1941-2 Cum, 1942-2 Cum, 1977, 1976, 1977, 1987, 1960, 1969, 1969-2 Cum, 1984, 1986, 252 U. S. 189, 1920, 1986, 1986, 2216, 2219, each year, 1211, today, 1969, 1986, 1967, 1986, 1934, 1941, over 40 years, 1976, 91, 1967, 1947, 1941-2 Cum, 1942-2 Cum, 1954, 1954, 1977, nearly half-century-old, 1983, 1979, 1984, 1984, 1986, 1987, more than 35 years, 1983, 1986, years, December, 1976, January, 1977, 35 years, April 11, 1977, April 11, 1977, 1984, 1930, 1932, 1929, 1969, 1987, 1979, 1984, 1979, over 40 years, 1975, 1016, 18 (1980, 1974, 1970, 1965

CARDINAL: 483, 86, 483, 789, 427, one, 91 , 1, 3, 116,146, 80,000, 2, 83, 174, 784, 119, 86-11, 83, 181, 3, 174, 182, 4, 789, 427, 429, 432, 431, 94 , 435, 5, 479, 26, 263, 26, 26, 1016(a)(1, 26, 14, 569, 4, 669, 676, 153, 301, 6, 26, 13, 8, 538, 9, 10, 94, 3.14, 3, 26, 316, 263, 3, 12, 3, 104, 26, 1.165-1(b, 26, 165(g)(1, 13, 15, 4, 676, 26, 26, 1, 30a, 2, 26, 1016(a)(1, 75, 705, 828, 464, 66, 648, 601, 196, 48, 9, 930, 45, 292, 299, 45, 737, 755, 9, 3, 2, 48, 905, 908, 647, 19, 69-368, 27, 4, 784, 119, 123, 86-11, 5, 6, 8, 26, 305, 9, 538, 10, 12, 26, 25.25111(h)(1, 13, 99, 311, 100, 26, 26, 1211(b)(3, 784, 124, 14, two, 91, 123-124, 26, 1.83-6(d, 48, 26, 1.302-2(c, 26, 15, more than half, 13(d, 48, 894, 15, 15, 26, 263, 45, 292, 299, 45, 737, 755, 2/1, 66, 648, 48, 9, 930, 9, 3, 83, 3, 2/2, 2/3, 705, 828, 601, 196, two, 83, 174, 784, 119, 86-11, 375, 2/4, 2/5, one, 2/6, 105, 2/7, 6, 2/1, 20, 59, 395, 18, 471, 2/2, 48, 905, 908, 2/3, one, 601, 196, 198, 2/4, four, 83, 187, 32, 275, 2/5, 165, 96, 10, 3, 2/6, 2/7

PERCENT: 72.5 percent, 68.5 percent, 483 U. S. 95 , 52.2 percent, 20.3 percent, 72.5 percent, 68.5 percent, less than 100 percent, 10 percent, 4.1 percent, 2.2 percent, only 4 percent, 80 percent, 80 percent, below 50 percent, more than 5 percent, 416 U. S. 600 , 398 U. S.

GPE: Pp, Michigan, U.S., Koshland, U.S., pp, the United States

PERSON: POWELL, J., J., J., J., POWELL, Peter, Karla Fink, Fink, Fink, Fink, Finks, Finks, Finks, Frantz, T.C. 162, Frantz, Frantz, Finks, Finks, Joiner, Sackstein, Finks, Finks, Finks, Finks, Finks, Finney, Miller, Finks, Finks, Johnson, Finks, JUSTICE BLACKMUN, Fink, Cert, Schleppy v. Commissioner, Downer, Miller, Miller, Bull, Bull, Bull, Finks, Frantz, Duell, Rul, Bull, Finks, Dickman, Finks, Frantz, Frantz, Schleppy v. Commissioner, Finks, Finks, Finney, Miller, Finks, Pub, §§ 165(a, Frantz, Downer, Finks, Finks, Finks, STEVENS, Miller, Downer, Bull, Miller, Bull, Pub, Finks, Schleppy v. Commissioner, Frantz v. Commissioner, T.C. 162, J., Cardozo, Fink, Fink, Bulletin No.1977-15, J., Burdick v. Commissioner, Wright, Conmissioner, Frantz, Schleppy v. Commissioner, Frantz v. Commissioner, T.C. 162, J., J., Mitchell, W. T. Grant Co., J., Thomas, Jordan, Douglas, J., Cumulative Bulletin, Bull

MONEY: 389,040, 100,000, 20,000, 100,000, 20,000, 100,000, only $96,000, 120,000, only $3,000, 742

TIME: so minute

WORK_OF_ART: Circuits, The Nature of the Judicial Process 149 (1921, Wiles

ORDINAL: 7th, 4th, Second, Fifth, 7th, First, Second, Second, Sixth

NORP: §, §, §, Edelman