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Cottage Savings Association v. Commissioner of Internal Revenue
Citations: 934 F.2d 739; 68 A.F.T.R.2d (RIA) 5137; 1991 U.S. App. LEXIS 12085Docket: 89-1036
Court: Court of Appeals for the Sixth Circuit; June 10, 1991; Federal Appellate Court
Cottage Savings Association appealed a decision from the United States Tax Court, which was initially reversed by the Sixth Circuit Court of Appeals on December 4, 1989. The case was subsequently taken up by the Supreme Court, which granted certiorari and issued a judgment on April 17, 1990, reversing the Sixth Circuit's decision and remanding the case for further proceedings. Following the Supreme Court's mandate, the Sixth Circuit withdrew its prior judgment and affirmed the Tax Court's original decision.