499 U.S. 573 499 U.S. 573 111 S.Ct. 1512 113 L.Ed.2d 608 UNITED STATES, Petitionerv.CENTENNIAL SAVINGS BANK FSB (Resolution Trust Corporation, Receiver). No. 89-1926. Argued Jan. 15, 1991. Decided April 17, 1991. Syllabus During the 1981 tax year, respondent Centennial Savings Bank FSB exchanged participation interests in a set of mortgage loans for interests in […]