{"ID":53918,"name":"Cottage Savings Association v. 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The fair market value of the mortgages it gave away, however, were worth $2.5 million less than their original value. In accordance with the accounting procedures of the federal regulatory body of savings and loan corporations, the Federal Home Loan Bank Board (FHLBB), Cottage Savings recorded the exchanged properties as \u0022substantially identical\u0022 (because they had the same fair market value).\u003C\/p\u003E\n\u003Cp\u003EWhen Cottage Savings filed its federal income tax return, however, it claimed a $2.5 million loss - the difference between the original value of the mortgages it gave away and the current value of the mortgages it received in return. The IRS refused to recognize the difference as a deductible loss, however, because under section 1001(a) of Title 26 of the tax code, the change in a property\u0027s value is only taken into consideration when it is realized through the \u0022sale or disposition of [the] property.\u0022 An exchange of property only constitutes a \u0022disposition\u0022 if there is a \u0022material difference\u0022 between the properties exchanged. Because Cottage Savings had reported the properties exchanged as \u0022substantially identical,\u0022 the IRS ruled, a \u0022disposition\u0022 could not have taken place and the loss in value could not be deducted. Cottage savings took the issue to a federal Tax Court, which disagreed with the IRS and ruled the deduction permissible. The Sixth Circuit Court of Appeals reversed, however, siding with the IRS.\u003C\/p\u003E\n","question":"\u003Cp\u003ECan the exchange of properties considered \u0022substantially identical\u0022 for accounting purposes under Federal Home Loan Bank Board regulations be considered a \u0022disposition of property\u0022 for IRS tax purposes, given that properties exchanged must be materially different to constitute a \u0022disposition\u0022 under section 1001(a) of Title 26 of the tax code?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EYes. In a 7-to-2 decision, the Supreme Court held that the definition of \u0022substantially identical\u0022 under the FHLBB regulations was intentionally flexible and broad enough to include even properties that were \u0022materially different\u0022 for IRS purposes. Justice Thurgood Marshall, in the majority opinion, wrote that exchanged properties are \u0022materially different\u0022 if they \u0022embody legally distinct entitlements.\u0022 The properties involved in this exchange clearly satisfied that test. \u0022Because the participation interests exchanged by Cottage Savings and the other S \u0026amp; L\u0027s derived from loans that were made to different obligors and secured by different homes, the exchanged interests did embody legally distinct entitlements. Consequently, we conclude that Cottage Savings realized its losses at the point of exchange.\u0022\u003C\/p\u003E\n","advocates":[{"advocate":{"ID":21256,"name":"Dennis L. 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