469 U.S. 131 469 U.S. 131 105 S.Ct. 627 83 L.Ed.2d 540 Harold T. PAULSEN et ux., Petitionersv.COMMISSIONER OF INTERNAL REVENUE. No. 83-832. Argued Oct. 29, 1984. Decided Jan. 8, 1985. Syllabus Pursuant to a merger plan whereby Commerce Savings and Loan Association, a state-chartered stock savings and loan association, was merged in 1976 into […]
