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

Business Valuation UpdateVol. 12 No. 10
Legal and Court Case Update
October 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
August 9, 2006
US
Federal Court
7th Circuit
United States Court of Appeals
unnamed
Manion

Summary

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

See Also

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

Full Text of Court Cases
August 9, 2006

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