Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.

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.

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