Document Type
Article
Media Type
Text
Abstract
An examination of Dunn Trust v. Commissioner, wherein the Supreme Court refused to expand the 5-year rule of section 355 to encompass an indirect distribution. This narrow application of the 5-year rule shifts emphasis to the device clause, the more appropriate provision for evaluating sham separations.
First Page
113
Last Page
132
Publication Date
11-1-1987
Department
College of Law
ISSN
0734-1490
Language
eng
Publisher
Northern Illinois University Law Review
Recommended Citation
Frangos, Delaine
(1987)
"Edna Louis Dunn Trust v. Commissioner: A Movement from the 5 Year Rule to the Device Clause Under Section 355,"
Northern Illinois University Law Review: Vol. 7:
Iss.
1, Article 1.
Suggested Citation
Delaine Frangos, Note, Edna Louis Dunn Trust v. Commissioner: A Movement from the 5 Year Rule to the Device Clause Under Section 355, 7 N. Ill. U. L. Rev. 113 (1987).
