WOOD
v.
COMMISSIONER OF INTERNAL REVENUE

U.S. | 1992-07-07
No. 91-1645
505 U.S. 1231 Supreme Court of the United States (1992) Positive Treatment
Cited by 2 cases
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  • Commissioner of Internal Revenue v. Keystone Consol. Indus., Inc., 508 U.S. 152 (U.S. 1993)
    …a funding obligation and transfers of encumbered property, whether or not the latter transfers fulfill a funding obligation, in Wood v. Commissioner, 95 T. C. 364 (1990) (unreviewed), rev’d, 955 F. 2d 908 (CA4), cert. granted, 504 U. S. 972, dism’d, 505 U. S. 1231 (1992). See 60 TCM, at 1425, ¶ 90,628 P-H Memo TC, p. 90-3072. The United States. Court of Appeals for the Fifth Circuit affirmed. 951 F. 2d 76 (1992). It read § 4975(f)(3) as “implying that unless it is encumbered by a mortgage or lien, a transfer…

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