The Prohibited Interest of I.R.C. Section 302(c)(2)(A) after Seda and Lynch

Authors

Branko J. Marusic Jr., Ernst & Whinney

Abstract

I. Introduction

II. The Mechanics of Section 302(c)(2)(A)

III. Legislative History

IV. Judicial and Administrative Interpretations ... A. Prohibited Voting Interests ... B. Providing Services ... 1. Lewis v. Commissioner ... 2. Estate of Lennard v. Commissioner ... 3. Chertkof v. Commissioner ... 4. Analysis of Lewis, Lennard, and Chertkof ... C. Interest Greater Than That of a Creditor

V. The Tax Court's Stricter Standard ... A. Seda v. Commissioner ... B. Lynch v. Commissioner

VI. Analysis of the Tax Court's Standard

VII. Conclusion

Recommended Citation

Branko J. Marusic Jr., The Prohibited Interest of I.R.C. Section 302(c)(2)(A) after Seda and Lynch, 65 Neb. L. Rev. (1986)
Available at: https://digitalcommons.unl.edu/nlr/vol65/iss3/4