Summary
The U.S. Court of Appeals for the Sixth Circuit determined that an intrafamily transaction involving a self-canceling installment note (SCIN) was a bona fide transaction within the meaning of IRC sec. 2001(b). In making its determination, the appellate co ...
Estate of Duilio Costanza (Costanza II) v. CIR
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See Also
Intrafamily Sale Determined a Bona Fide Transaction
The U.S. Court of Appeals for the 6th Circuit determined that an intrafamily transaction involving a self-canceling installment note (SCIN) was a bona fide transaction within the meaning of IRC sec. 2001(b).