1. Home
  2. Browse Decisions
  3. T.C.
  4. 100 T.C.
  5. 100 T.C. 541 (1993)
 

FNMA v. COMMISSIONER

Docket No. 21557-86.

100 T.C. 541 (1993)

FEDERAL NATIONAL MORTGAGE ASSOCIATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 17, 1993.

Attorney(s) appearing for the Case

Felix B. Laughlin, Joseph Angland, and David C. Garlock, for petitioner.*

Theodore J. Kletnick, Patricia A. Donahue, Michelle A. Missry, Bruce M. Wilpon, Elizabeth A. Maresca, and Diane P. Thaler, for respondent.

TABLE OF CONTENTS

  FINDINGS OF FACT ................................................  544

  I. The Hedge ....................................................  549
     A. Overview ..................................................  549
       1. Futures Contract Short Positions ........................  551
       2. Treasury Securities Short Sales .........................  552
       3. Options .................................................  553...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases