In Metrocorp, a concurring opinion noted that "in analyzing costs allegedly incurred in connection with the acquisition or creation of a capital asset, three Courts of Appeals have reversed all or part of recent Tax Court opinions," referring to A.

Deductibility of exit and entrance fees paid to the FDIC by Gibbs, Paul K. / The Tax Adviser

Resolving a split among the 3rd, 6th, 7th, 10th and 11th Circuit Courts of Appeals, the U.

FAVORABLE DECISION FOR SHAREHOLDERS OF INSOLVENT S CORPS by Josephs, Stuart R. / California CPA

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