Cottage Savings Assn. v. Commissioner

Supreme Court of the United States · Decided 1991-04-17

Cited by 201 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Justice Marshall delivered the opinion of the Court. The issue in this case is whether a financial institution realizes tax-deductible losses when it exchanges its interests in one group of residential mortgage loans for another lender’s interests in a different group of residential mortgage loans. We hold that such a transaction does give rise to realized losses. I Pet…

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