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COMMISSIONER v. LINCOLN SAVINGS & LOAN ASSN.

No. 544.

403 U.S. 345 (1971)

91 S.Ct. 1893

29 L.Ed.2d 519

COMMISSIONER OF INTERNAL REVENUE v. LINCOLN SAVINGS & LOAN ASSN.

Supreme Court of United States.

Decided June 14, 1971

Attorney(s) appearing for the Case

Matthew J. Zinn argued the cause for petitioner. With him on the brief were Solicitor General Griswold, Assistant Attorney General Walters, Thomas L. Stapleton, and David English Carmack.

Adam Y. Bennion argued the cause for respondent. With him on the brief were A. Calder Mackay and Victor L. Walch.

MR. JUSTICE BLACKMUN delivered the opinion of the Court.

This case presents the question whether the "additional premium" paid in 1963 by a state-chartered savings and loan association to the Federal Savings and Loan Insurance Corporation under the compulsion of § 404 (d) of the National Housing Act, as amended, 12 U. S. C. § 1727 (d),1 is deductible by the association, for income tax...

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