Bank One v. Commissioner

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May 2, 2003

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federal taxation
Bank One v. Commissioner
120 T.C. No. 11, 2003 U.S. Tax Ct. LEXIS 13
US
Federal Court
United States Tax Court
Laro

Summary

Petitioner sought review of tax deficiency assessment based on taxpayer's use of financial derivatives to manage financial risk. Discussion of fair market value.
Bank One v. Commissioner
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