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