I'd like to ask you one more question. If satisfy, I'd add a bonus. Do you see a relation between any of the following authorities or cases and the Corp #1 and Corp #2 situation described above?
Code Section 61
Code Section 6110
PLR XXXXXXXXX /p>
National Alfalfa Case
Committe Reports 1081.004 (93)
Bittker 3.13 Contribution in Cap
Bittker 4.25 Debt Discharge
I think my difficulty is understanding form and substance and who is bound by what based on the case.