Bankruptcy Taxation

Adjunct Professor Mark Wallace
Prof. E-mail
310-228-5765

Tuesday
3:50-5:50pm -- Room  C004

First Class Assignment

January 10, 2006 Reading Assignment

•  United States v. Kirby Lumber Co. , 284 U.S. 1 (1931)

•  Commissioner v. Rail Joint Co. , 61 F.2d 751 (2d Cir. 1932)

•  Internal Revenue Code §§ 108, 1398, 1399

•  Bankruptcy Code §§ 507, 541