Cottage Savings Ass'n Vs. Commissioner

Decided On : Apr-17-1991

Court : US Supreme Court

LAW: the Revenue Act, Title 26, section 204, the Revenue Act, the Revenue Act

CARDINAL: 499, 499, 499, 252, four, 305, 1, 1.1001-1, 1.1001-1, 2, 890, 848, one, 1, 2, 90, 252, four, 90, 305, 3, 90, 372, 378, 90, 890, 848, 852, 26, 890, 855, 498, 26, 1, 115.2, 5, 1.1001-1, 26, 1.1001-1, 26, 1.1001-1, 234, 43, 253, 6, 79, 1.1001-1, 580, 2,200, 1,100, 252, three, one, one, 257, 268, 265, 268, 268, 257, 268, 311, one, One, 26, 1031(a)(1, 26, 1.165-11, 1.165-1(b, 26, 1.165-1(b, one, 39, 16, 11, four, 1, 401, 103, 354, 2, 10, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 72, 3, 90, 381, 4, two, 283, 896, 580, 887, 577, 5, 277, 48, 703, 1, 53, 295, 6, 1.1001-1, 111, two, 25, 85-125, 180, 81-204, 157, two, 1.1001-1, 16-19, 26, 569, two, one, 673, 784, 786, 85-125, 180, 81-204, 175, 26, 111, 184, 161, 77, 446, 449, 296, only one, 2, 10, 694, 230, 245, 887, 593, 890, 848, 849, 90, 382, 682, 682, 5

GPE: U.S., U.S., U.S., § 165(a, § 1001(a, United States, United States, §, § 165(a, Cincinnati, U.S., §, Estates, § 1001(a, United States, United States, United States, United States, §, U.S., United States, United States, New Jersey, Delaware, Ohio, United States, U.S., U.S., U.S., United States, U.S., United States, U.S., United States, U.S., United States, U.S., § 1001(a, U.S., § 165(a, United States, § 165(a, D.C., §, Treas, Treas, United States, United States, United States, United States, United States, U.S., Kungys, United States, United States

DATE: 1991, 1991, Jan. 15, 1991, April 17, 1991, 1980, annually, 1989, the late 1970's, June 27, 1980, December 31, 1980, 1988, 1980, 1988, 1989, 1980 tax year, annual, 1940, annual, 1990, 1979, 1924, 1934, 1967, 1938, 1921, 1924, 1925, 252 U. S. 189, 1920, 1979, 1988, 1978, the taxable year, the taxable year, 1990, 1940, 89-1926, 1989, 1989, 30 years, monthly, 1988, 56-58, 1990, 1989, 1934, 37, 1954, 86, 1934, 89-1926, 21, 1979, 1965, 89-1926, 89-1965, 89-1926, June 27,1980, 1940, 1982, 1.1001-1(a, 1.1001-1(a, 1990, 1935, 86, 1934, 1950, 1925, 1924, 1921, 1945, 1935, 1935, 1988, 1988, 1976, 1989, 891927, 1988, 1389, 1392, only six years, 1392

ORG: U.S. Supreme Court, Cottage Savings Association, THE UNITED STATES COURT OF APPEALS, THE SIXTH CIRCUIT Syllabus , Petitioner Cottage Savings Association, Cottage Savings, Federal Home Loan Bank Board, FHLBB, Cottage Savings', Cottage Savings, the Tax Court, The Court of Appeals, Cottage Savings, the Internal Revenue Code, Cottage Savings, Treasury Regulation, Treasury Regulation, Treasury Regulation, Court, Weiss, Congress, Congress, Weiss, Cottage Savings, FHLBB, FHLBB, Cottage Savings, Cottage Savings , Court, REHNQUIST, STEVENS, SOUTER, WHITE, J., Court, S & L, the Federal Home Loan Bank Board, FHLBB, S & L's, Cottage Savings, FHLBB, FHLBB, S & L's, FHLBB, FHLBB, FHLBB, S & L's, FHLBB, S & L's, Cottage Savings, S & L's, these S & L's, Cottage Savings, Cottage Savings, Cottage Savings, FHLBB, the Commissioner of Internal, Cottage Savings', Cottage Savings, the Tax Court, The Tax Court, the Court of Appeals, The Court of Appeals, the Tax Court's, Cottage Savings, Cottage Savings, the S & L, the Internal Revenue Code, Court, Federal Taxation of Income, Cottage Savings, S & L's, Cottage Savings, Cottage Savings, CFR, Congress, the Internal Revenue Code, National Muffler Dealers Assn., Inc., Treasury Regulation, Congress, Treasury, Court, Weiss, Congress, Cannon v. University of Chicago, Congress, Congress, FHLBB, Congress, Weiss, Weiss, State, State, Weiss, Weiss, State, Weiss, the Internal Revenue Code, FHLBB, Weiss, Congress, Cottage Savings', Cottage Savings, S & L's, Cottage Savings, FHLBB, the Internal Revenue Code, Cottage Savings, Cottage Savings, Cottage Savings', the Court of Appeals, Cottage Savings', CFR, the Court of Appeals', Cottage Savings, S & L's, the Court of Appeals', Cottage Savings, the Court of Appeals, Congress, FHLBB, the Financial Institutions Reform, Recovery, each S & L, T.C. 372, Courts of Appeals, the Internal Revenue Code of, the Internal Revenue Code, Emphasis, Centennial Savings Bank FSB, Revenue Rulings, Treasury Regulation, National Muffler Dealers Assn., Inc., Revenue Rulings, Tallman, Centennial Savings Bank, Centennial, Court, Court, Centennial and Cottage Savings Association, Court, the Federal Home Loan Bank Board's, FHLBB, S & L's, FHLBB, S & L's, Court, the Internal Revenue Service, the Bank Board's, CFR, Mutual Loan & Savings Co., Weiss, Court Holding Co., Court, Basic Inc., Levinson, TSC Industries, Inc., Northway, Inc., Court, FHLBB, First Federal Savings & Loan Assn, Court, T.C. 372, ND Tex.1988, Centennial, State

MONEY: approximately $4.5 million, $6.9 million, approximately $4.5 million, approximately $6.9 million, 2,447,091, 2d ed.1989, 100,000

PERCENT: 499 U. S. 559, 265 U. S. 242, 499 U. S. 560, 499 U. S., 499 U. S. 566, 499 U. S. 567 , 265 U. S. 242, 487 U. S. 552 , 2 1/2%, 311 U. S. 60 , 265 U. S. 242, 324 U. S. 331 , 293 U. S. 465 , 426 U. S. 438 , 10%

PERSON: Phellis, Marr, Phellis, Marr, Higgins, Smith, J., KENNEDY, BLACKMUN, J., MARSHALL, Memorandum R-49, Memorandum R-49, Memorandum R-49, Memorandum R-49, Circuits, Memorandum R-49, Helvering v. Horst, R. Magill, Reg, §, Helvering v. Winmill, Phellis, Marr, Pierce v. Underwood, Lorillard, Pons, Lorillard v. Pons, Phellis, Marr, Macomber, Phellis, Marr, Phellis, Marr, Phellis, Marr, Phellis, Marr v. United States, Marr, Marr, Phellis, Marr, Phellis, Marr, Marr, Phellis, Marr, Helvering v. Horst, Phellis, Marr, Memorandum R9, § 165(a, Reg, §, Higgins, Smith, Higgins, Higgins, Smith, Higgins, Pub, L. 101-73, Exh, Memorandum R-49, Pub, Reg, Reg, Art, Rul, Bull, Rul, Bull, Memorandum R-49, Memorandum, Aante , Stewart, Graff v. Commissioner, Rul, Bull, Rul, Bull, Reg, Regs, Art, Marr v. United States, Phellis, Gregory, Shoenberg, Ante, Memorandum R-49

NORP: §, §, §, Weiss, §, §, F.Supp, F.Supp, F.Supp

ORDINAL: first

PRODUCT: Memorandum, Memorandum, Memorandum, R-49