499 U.S. 554 499 U.S. 554 111 S.Ct. 1503 113 L.Ed.2d 589 COTTAGE SAVINGS ASSOCIATIONv.COMMISSIONER OF INTERNAL REVENUE. No. 89-1965. Argued Jan. 15, 1991. Decided April 17, 1991. Syllabus Petitioner Cottage Savings Association simultaneously sold participation interests in 252 mortgages to four savings and loan associations and purchased from them participation interests in 305 other […]
