Cottage Savings Assn. v. Commissioner

499 U.S. 554 (1991)

COTTAGE SAVINGS ASSOCIATION

v.

COMMISSIONER OF INTERNAL REVENUE

No. 89-1965.

Supreme Court of the United States.

Argued January 15, 1991.

Decided April 17, 1991.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT

Dennis L. Manes argued the cause for petitioner. With him on the briefs was Scott M. Slovin.

Acting Solicitor General Roberts argued the cause for respondent. With him on the brief were Assistant Attorney General Peterson, Deputy Solicitor General Wallace, Clifford M. Sloan, Richard Farber, and Bruce R. Ellisen.

The issue in this case is whether a…