Paulsen v. Commissioner, 105 S. Ct. 627 (1985): Examination of the Continuity of Interest Doctrine in the Tax-Free Reorganization of a Stock Savings and Loan Association into a Mutual Savings and Loan Association

Anderson, Catherine K.

Paulsen v. Commissioner, 105 S. Ct. 627 (1985): Examination of the Continuity of Interest Doctrine in the Tax-Free Reorganization of a Stock Savings and Loan Association into a Mutual Savings and Loan Association

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15_19CreightonLRev133(1985-1986).pdf (2.12 MB)

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Anderson, Catherine K.

Issue Date

1986

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Journal Article

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INTRODUCTION|Savings and loan companies across the United States have suffered a great deal due to the economy in recent years. A record of 252 savings and loan associations failed due to high interest rates in 1982. During 1983 and 1984, failures of federally insured savings institutions totaled 142. To alleviate the financial pains, many financial institutions have consolidated. By consolidating, the savings and loan associations pool their resources in an attempt to withstand better the pressures of the economy...

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19 Creighton L. Rev. 133 (1985-1986)

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Creighton University School of Law

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http://hdl.handle.net/10504/39605

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Creighton Law Review

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Paulsen v. Commissioner, 105 S. Ct. 627 (1985): Examination of the Continuity of Interest Doctrine in the Tax-Free Reorganization of a Stock Savings and Loan Association into a Mutual Savings and Loan Association

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