Matches in DBpedia 2016-04 for { <http://dbpedia.org/resource/Cottage_Savings_Assn_v._Commissioner> ?p ?o }
- Cottage_Savings_Assn_v._Commissioner abstract "Cottage Savings Association v. Commissioner, 499 U.S. 554 (1991), was an income tax case before the Supreme Court of the United States.The Court was asked to determine whether the exchange of different participation interests in home mortgages by a savings and loan association was a \"disposition of property\" under Internal Revenue Code (26 U.S.C. § 1001) (since this was the requirement for them to realize, and deduct, their losses on these mortgages).The court determined that it was a \"disposition of property\" by making the following three holdings:Under § 1001(a), exchange of property gives rise to realization (a \"disposition of property\") only if the exchanged properties are \"materially different.\"This concept of \"material difference\" is not defined by an economic substitute test (whether various parties would consider their differences to be \"material\"); rather, two properties are materially different if their respective possessors enjoy legal entitlements that are different in kind or extent.The S&L's 90% participation interest in its mortgages embodied legally distinct entitlements (and so was \"materially different\" from) the 90% mortgage participation interest it received from the other savings associations. Even if mortgages are \"substantially identical\" for purposes of Federal Home Loan Bank Board \"Memorandum R-49\" on reporting losses, they can still exhibit \"material difference\" for the purposes of finding a \"disposition of property.\"↑".
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- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Black_letter_law.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Byron_White.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Category:1991_in_United_States_case_law.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Category:History_of_Cincinnati,_Ohio.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Category:Legal_history_of_Ohio.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Category:Savings_and_loan_crisis.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Category:United_States_Supreme_Court_cases.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Category:United_States_Supreme_Court_cases_of_the_Rehnquist_Court.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Certiorari.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Cincinnati_metropolitan_area.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Code_of_Federal_Regulations.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Commissioner_of_Internal_Revenue.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Corporation.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Eisner_v._Macomber.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Face_value.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Fair_market_value.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Federal_Home_Loan_Bank_Board.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Harry_Blackmun.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Income_tax_in_the_United_States.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Insolvency.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Interest.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Internal_Revenue_Code.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink List_of_United_States_Supreme_Court_cases.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink List_of_United_States_Supreme_Court_cases,_volume_499.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink List_of_United_States_Supreme_Court_cases_by_the_Rehnquist_Court.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Lists_of_United_States_Supreme_Court_cases_by_volume.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Marvin_Chirelstein.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Mortgage_loan.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Participation_(ownership).
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Precedent.
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- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Savings_and_loan_association.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Savings_and_loan_crisis.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Security_interest.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Stock.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Supreme_Court_of_the_United_States.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink TSC_Industries,_Inc._v._Northway,_Inc..
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Tax_return_(United_States).
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Thurgood_Marshall.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink Treasury_regulations.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink United_States_Court_of_Appeals_for_the_Sixth_Circuit.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLink United_States_Tax_Court.
- Cottage_Savings_Assn_v._Commissioner wikiPageWikiLinkText "Cottage Savings Ass'n v. Commissioner".
- Cottage_Savings_Assn_v._Commissioner arguedate "--01-15".
- Cottage_Savings_Assn_v._Commissioner argueyear "1991".
- Cottage_Savings_Assn_v._Commissioner citation "17280.0".
- Cottage_Savings_Assn_v._Commissioner decidedate "--04-17".
- Cottage_Savings_Assn_v._Commissioner decideyear "1991".
- Cottage_Savings_Assn_v._Commissioner dissent "Blackmun".
- Cottage_Savings_Assn_v._Commissioner fullname "Cottage Savings Association v. Commissioner of Internal Revenue".
- Cottage_Savings_Assn_v._Commissioner holding "Gain or loss under the Internal Revenue Code is realized and recognized when property is disposed of for property which is "materially different", i.e. when their respective possessors enjoy different legal entitlements from each. Deduction of loss here was permissible.".
- Cottage_Savings_Assn_v._Commissioner joindissent "White".
- Cottage_Savings_Assn_v._Commissioner joinmajority "Rehnquist, Stevens, O'Connor, Scalia, Kennedy, Souter".
- Cottage_Savings_Assn_v._Commissioner lawsapplied ",".
- Cottage_Savings_Assn_v._Commissioner litigants "Cottage Savings Association v. Commissioner".
- Cottage_Savings_Assn_v._Commissioner majority "Marshall".
- Cottage_Savings_Assn_v._Commissioner prior "17280.0".
- Cottage_Savings_Assn_v._Commissioner scotus "1990".
- Cottage_Savings_Assn_v._Commissioner uspage "554".
- Cottage_Savings_Assn_v._Commissioner usvol "499".
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- Cottage_Savings_Assn_v._Commissioner wikiPageUsesTemplate Template:Quote.
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- Cottage_Savings_Assn_v._Commissioner subject Category:1991_in_United_States_case_law.
- Cottage_Savings_Assn_v._Commissioner subject Category:History_of_Cincinnati,_Ohio.
- Cottage_Savings_Assn_v._Commissioner subject Category:Legal_history_of_Ohio.
- Cottage_Savings_Assn_v._Commissioner subject Category:Savings_and_loan_crisis.
- Cottage_Savings_Assn_v._Commissioner subject Category:United_States_Supreme_Court_cases.
- Cottage_Savings_Assn_v._Commissioner subject Category:United_States_Supreme_Court_cases_of_the_Rehnquist_Court.
- Cottage_Savings_Assn_v._Commissioner subject Category:United_States_taxation_and_revenue_case_law.
- Cottage_Savings_Assn_v._Commissioner type Case.
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- Cottage_Savings_Assn_v._Commissioner type SupremeCourtOfTheUnitedStatesCase.
- Cottage_Savings_Assn_v._Commissioner type UnitOfWork.
- Cottage_Savings_Assn_v._Commissioner type Crisis.
- Cottage_Savings_Assn_v._Commissioner type History.
- Cottage_Savings_Assn_v._Commissioner type Redirect.
- Cottage_Savings_Assn_v._Commissioner type Situation.
- Cottage_Savings_Assn_v._Commissioner type Thing.
- Cottage_Savings_Assn_v._Commissioner type Q2334719.
- Cottage_Savings_Assn_v._Commissioner comment "Cottage Savings Association v. Commissioner, 499 U.S. 554 (1991), was an income tax case before the Supreme Court of the United States.The Court was asked to determine whether the exchange of different participation interests in home mortgages by a savings and loan association was a \"disposition of property\" under Internal Revenue Code (26 U.S.C.".
- Cottage_Savings_Assn_v._Commissioner label "Cottage Savings Ass'n v. Commissioner".
- Cottage_Savings_Assn_v._Commissioner sameAs Q5175530.
- Cottage_Savings_Assn_v._Commissioner sameAs m.0h0834.
- Cottage_Savings_Assn_v._Commissioner sameAs Q5175530.
- Cottage_Savings_Assn_v._Commissioner wasDerivedFrom Cottage_Savings_Assn_v._Commissioner?oldid=674651156.
- Cottage_Savings_Assn_v._Commissioner isPrimaryTopicOf Cottage_Savings_Assn_v._Commissioner.