COMMISSIONER v. LINCOLN SAVINGS & LOAN ASSN.

No. 544.

403 U.S. 345 (1971)

COMMISSIONER OF INTERNAL REVENUE v. LINCOLN SAVINGS & LOAN ASSN.

Supreme Court of United States.

Decided June 14, 1971


Attorney(s) appearing for the Case

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.


MR. JUSTICE BLACKMUN delivered the opinion of the Court.

This case presents the question whether the "additional premium" paid in 1963 by a state-chartered savings and loan association to the Federal Savings and Loan Insurance Corporation under the compulsion of § 404 (d) of the National Housing Act, as amended, 12 U. S. C. § 1727 (d),1 is deductible by the association, for income tax...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases