Commissioner v. Lincoln Savings & Loan Ass'n

403 U.S. 345 (1971)

COMMISSIONER OF INTERNAL REVENUE

v.

LINCOLN SAVINGS & LOAN ASSN.

No. 544.

Supreme Court of United States.

Argued February 23, 1971

Decided June 14, 1971

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT.

Matthew J. Zinn argued the cause for petitioner. With him on the brief were Solicitor General Griswold, Assistant Attorney General Walters, Thomas L. Stapleton, and David English Carmack.

Adam Y. Bennion argued the cause for respondent. With him on the brief were A. Calder Mackay and Victor L. Walch.

This case presents the question whether the "additional…