Supreme Court· 6/22/1987

Commissioner v. Fink

Citations

483 U.S. 89
107 S. Ct. 2729
97 L. Ed. 2d 74
1987 U.S. LEXIS 2731
55 U.S.L.W. 4937
60 A.F.T.R.2d (RIA) 5054

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

explaining that generally, \a shareholder's voluntary contribution to the capital of [a] corporation has no immediate tax consequences\
explaining tax consequences of a shareholder's voluntary contribution to the capital of a corporation
explaining tax consequences of a shareholder's voluntary contribution to the capital of a corporation
“[T]he shareholder is entitled to increase the basis of his shares by the amount of his basis in the property transferred to the corporation.” (Emphasis added.)
a shareholder is entitled to increase the basis of his shares by the amount of cash contributed to the corporation's capital, even if the other shareholders make no contribution at all

Source: CourtListener parenthetical corpus (CC0).

Judges: Powell, Rehnquist, Brennan, White, Marshall, O'Connor, Scalia, Blackmun, Stevens

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Cited by

24 cases in this archive cite this case; the 20 most cited are listed.

Cites

23 cases in this archive are cited by this case; the 20 most cited are listed.

Other cases named Commissioner v. Fink

2 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

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