§3374
2 cases·2 cited
Statute Text — 26 U.S.C. §3374
Statute text not available for this section.
2 Citing Cases
Petitioner’s condominium had a current fair market value of $85,000, and the Corps paid off the amount of the mortgage debt of $147,150. In short, petitioner compromised the debt by surrendering property that had a fair market value of $85,000. The fair market value was based on two appraisals. For 1997, in addition to her regular
Petitioner’s condominium had a current fair market value of $85,000, and the Corps paid off the amount of the mortgage debt of $147,150. In short, petitioner compromised the debt by surrendering property that had a fair market value of $85,000. The fair market value was based on two appraisals. For 1997, in addition to her regular