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Commissioner v. Bollinger
United States Supreme Court
485 U.S. 340, 108 S. Ct. 1173 (1988)
Jesse Bollinger (plaintiff) owned a corporation, Creekside, Inc. Creekside held title to real estate as Bollinger’s agent. The property owned by Bollinger through Creekside generated net losses, which Bollinger and his partners reported on their individual tax returns. The Internal Revenue Service (IRS) did not permit Bollinger to claim the losses on his individual return because the IRS considered the corporations as the owners, not agents, for tax purposes. Bollinger challenged the IRS decision in tax court. The tax court found in favor of Bollinger. The United States Court of Appeals for the Sixth Circuit affirmed the tax court decision. The commissioner of the IRS (defendant) appealed to the United States Supreme Court.
Rule of Law
Holding and Reasoning (Scalia, J.)
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