For the benefit of my fellow members of the ABA/NYSBA Joint Subcommittee on Taxation of Cooperatives and Condominiums who will have heard my presentation on the referenced Revenue Procedure tomorrow evening, here are some links to relevant documents. For the backstory, see my blogpost “Medal Count,” 2/12/14.
1) Shea Homes Inc. v. CIR, 142 T. C. 60, 2/12/14, Wherry, J.
https://casetext.com/case/shea-homes-inc-v-commr-1
2) Affirmed, Shea Homes, Inc. v. CIR., 834 F. 3d 1061, (9 Cir., 2016, Fernandez, CJ)
https://law.justia.com/cases/federal/appellate-courts/ca9/14-72161/14-72161-2016-08-24.html
(3) IRS AOD 2017-03; 2017-15 IRB 1072, 4/10/17
4) Rev. Proc. 92-29
5) Rev. Proc. 2023-9, 1/27/23
Taishoff Law 
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