JP Morgan Chase & Co. v. Commissioner of Internal Revenue

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August 9, 2006

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6282 Investment Advice
523920 Portfolio Management
federal taxation
JP Morgan Chase & Co. v. Commissioner of Internal Revenue
2006 U.S. App. LEXIS 20430
US
Federal Court
7th Circuit
United States Court of Appeals
unnamed
Manion

Summary

Seventh Circuit overturns Tax Court’s fair market valuation of interest swaps, saying it didn’t give due deference to Commissioner’s calculations.
JP Morgan Chase & Co. v. Commissioner of Internal Revenue
PDF, Size: 117 KB

See Also

A Frustrated 7th Circuit Remands Tax Court’s Remands Tax Court’s Mark-to-Market Interest Swap Valuation

Legal and Court Case Update
October 2006

7th Circuit overturns Tax Court’s fair market valuation of interest swaps, saying it didn’t give due deference to Commissioner’s calculations.