Legal Opinion
First Federal Savings and Loan Association of Temple v. United States
Court of Appeals for the First Circuit
Decided November 2, 1989No. 88-1723PublishedCited by 6 opinions
1Opinion of the Court
JERRE S. WILLIAMS, Circuit Judge:
The government appeals the U.S. District Court’s determination that the First Federal Savings & Loan Association of Temple (Temple) was entitled to a tax refund because Temple realized a recognizable loss pursuant to an exchange of a group of mortgages with another savings and loan, First Federal Savings and Loan of Waco (Waco).
The facts of this case and the issues raised closely parallel those of San Antonio Savings Association v. Commissioner, 55 T.C.M. (CCH) 813, 1988 WL41328 (1988) (“SASA ”). SASA came before this Court on consolidated appeal with the case…
2Cases cited3 opinions
- San Antonio Savings Association and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1989
- First Federal Sav. & Loan Ass'n of Temple v. United StatesDistrict Court, W.D. Texas · 1988
- San Antonio Sav. Asso. v. CommissionerUnited States Tax Court · 1988
3Cited by6 opinions
- Federal National Mortgage Association, Appellant/cross-Appellee v. Commissioner of Internal Revenue, Appellee/cross-AppellantCourt of Appeals for the D.C. Circuit · 1990
- Centennial Savings Bank Fsb, Cross-Appellee v. United States of America, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1989
- Cottage Savings Assn. v. CommissionerSupreme Court of the United States · 1991
- Cottage Savings Assn. v. CommissionerSupreme Court of the United States · 1991
- Fidelity Assoc., Inc. v. CommissionerUnited States Tax Court · 1992
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