Cottage Savings Association v. Commissioner of Internal Revenue

Sixth Circuit

Cottage Savings Association v. Commissioner of Internal Revenue

934 F.2d 739, 68 A.F.T.R.2d (RIA) 5137, 1991 U.S. App. LEXIS 12085

CourtCourt of Appeals for the Sixth Circuit

DecidedJune 10, 1991

Docket89-1036

StatusPublished

This text of 934 F.2d 739 (Cottage Savings Association v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cottage Savings Association v. Commissioner of Internal Revenue, 934 F.2d 739, 68 A.F.T.R.2d (RIA) 5137, 1991 U.S. App. LEXIS 12085 (6th Cir. 1991).

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Opinion

ORDER

Before NORRIS, Circuit Judge, and LIVELY and WELLFORD, Senior Circuit Judges.

In an opinion and judgment in this case filed December 4, 1989, this court reversed the decision of the United States Tax Court. Cottage Savings Association v. Commissioner, 890 F.2d 848 (6th Cir.1989). The Supreme Court granted certiorari, 498 U.S. -, 111 S.Ct. 40, 112 L.Ed.2d 17 (1990). On April 17, 1990, the Supreme Court issued an opinion and judgment reversing the judgment of this court and remanding the case for further proceedings consistent with its opinion. — U.S.-, 111 S.Ct. 1503, 113 L.Ed.2d 589.

In accordance with the mandate of the Supreme Court, the previous judgment of this court reversing the decision of the Tax Court is withdrawn, and judgment is entered affirming the decision of the Tax Court.

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ORDER

Before NORRIS, Circuit Judge, and LIVELY and WELLFORD, Senior Circuit Judges.

In an opinion and judgment in this case filed December 4, 1989, this court reversed the decision of the United States Tax Court. Cottage Savings Association v. Commissioner, 890 F.2d 848 (6th Cir.1989). The Supreme Court granted certiorari, 498 U.S. -, 111 S.Ct. 40, 112 L.Ed.2d 17 (1990). On April 17, 1990, the Supreme Court issued an opinion and judgment reversing the judgment of this court and remanding the case for further proceedings consistent with its opinion. — U.S.-, 111 S.Ct. 1503, 113 L.Ed.2d 589.

In accordance with the mandate of the Supreme Court, the previous judgment of this court reversing the decision of the Tax Court is withdrawn, and judgment is entered affirming the decision of the Tax Court.

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Bluebook (online)

934 F.2d 739, 68 A.F.T.R.2d (RIA) 5137, 1991 U.S. App. LEXIS 12085, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cottage-savings-association-v-commissioner-of-internal-revenue-ca6-1991.

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