Abstract

http://ssrn.com/abstract=324860
 
 

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Even Before Enron: Bank Regulators, the Income Tax, the S&L Crisis, and Deceptive Accounting at the Supreme Court


Stephen B. Cohen


Georgetown University Law Center


Green Bag, Vol. 5, No. 2, April 2002

Abstract:     
Years before the ENRON debacle, the Supreme Court heard a pair of cases involving dishonest financial accounting, Frank Lyon Co. v. U.S. and Cottage Savings Ass'n. v. Commissioner. In both cases, federal bank regulators had encouraged deceptive financial accounting, and the deceptive accounting became the basis for taxpayer claims. The Supreme Court, however, did not comment in either opinion on the deceptive character of the financial accounting that gave rise to tax litigation.

Number of Pages in PDF File: 11

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Date posted: August 24, 2002  

Suggested Citation

Cohen, Stephen B., Even Before Enron: Bank Regulators, the Income Tax, the S&L Crisis, and Deceptive Accounting at the Supreme Court. Green Bag, Vol. 5, No. 2, April 2002. Available at SSRN: http://ssrn.com/abstract=324860 or http://dx.doi.org/10.2139/ssrn.324860

Contact Information

Stephen B. Cohen (Contact Author)
Georgetown University Law Center ( email )
600 New Jersey Avenue, NW
Washington, DC 20001
United States
202-662-9068 (Phone)
202-662-9444 (Fax)
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