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1. Cottage Savings Assn. v. Commissioner, U.S. (1991)
2. Seas Shipping Co. v. United States, 371 F.2d 528 (2d Cir. 1967)
3. Problem 1
4. Montelepre Systemed, Inc. v. Commissioner, 956 F.2d 496 (5th Cir. 1992)
5. Problem 2
6. Problem 3
7. Hunley v. Commissioner, 25 T.C.M. 355 (1966)
8. Illustration of part gift, part sale: Excerpt from Kahn, Federal Income Tax (1990)
9. Problem 4
10. Problem 5
11. Problem 6
12. Rev. Rul. 87-112, 1987-2 C.B. 207
13. Balding v. Commissioner, 98 T.C. 368 (1992)
14. Problem 7
15. Inaja Land Co. Ltd. v. Commissioner, 9 T.C. 727 (1947)
16. Woodsam Associates v. Commissioner, 198 F.2d 357 (2d Cir.1952)
17. Rev. Rul. 77-413, 1977-2 C.B. 298
18. Rev. Rul. 68-431, 1968-2 C.B. 99
19. Arkin v. Commissioner, 76 T.C. 1048 (1981)
20. Freeland v. Commissioner, 74 T.C. 970 (1980)
21. Jordan Marsh Co. v. Commissioner, 269 F.2d 453 (2d Cir. 1959)
22. Kwiat v. Commissioner, 64 T.C.M. 327 (1992)
23. McCoy v. Commissioner, 38 T.C. 841 (1962)
24. Mayerson v. Commissioner, 47 T.C. 340 (1966) (acq.)
26. Estate of Franklin v. Commissioner, 544 F.2d 1045 (9th Cir. 1976)
27. Waddell v. Commissioner, 86 TC 848 (1986)
28. The Real Estate Leaseback Transaction
29. Rev. Rul 82-122, 1982-1 C.B. 80
30. Frane Estate v. Commissioner, 98 T.C. No. 26 (1992)
31. Professional Equities, Inc. v. Commissioner, 89 T.C. 165 (1987)
32. Wrap-around Mortgage Material
33. The Circle K Corporation v. United States, 91-2 U.S.T.C. pars. 50, 382, 50, 383 (1991).
34. Federal National Mortgage Ass’n v. Commissioner, 100 T.C. No. 36 (1993)
35. Diedrich v. Comissioner, 457 US 191 (1982)
36. International Shoe Machine Corp. v. United States, 491 F.2d 157 (1st Cir. 1974)
37.
38. Excerpt from Bishop and Brooks, Federal Partnership Taxation (1988)
39. Like Kind Exchange Handout
40. Hold onto Loss Deductions by Avoiding Wash-Sale Rules
42. Corn Products Refining Co. v. Commissioner, 350 U.S. 46.