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About: Cottage Savings Ass'n v. Commissioner     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : umbel-rc:Event, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

Type: ThingcaseLegal Caseunit of workLegal caseyago:WikicatUnitedStatesSupremeCourtCasesyago:WikicatSavingsAndLoanCrisisyago:Abstraction100002137yago:Act100030358yago:Action100037396yago:Case107308889yago:Economy100192613yago:Event100029378yago:Happening107283608yago:PsychologicalFeature100023100yago:YagoPermanentlyLocatedEntitySupreme Court of the United States caseumbel-rc:Event New Facet based on Instances of this Class

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 § 1001(a) of the Internal Revenue Code (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: