Which of the following statements is not true? The Supreme Court in Crane v. Commissioner held that the amount realized on the disposition of property subject to a nonrecourse mortgage includes the amount of the nonrecourse liability plus any money or other property received. The Supreme Court in Commissioner v. Tufts held that the rule of Crane v. Commissioner applies even if the nonrecourse liability exceeds the fair market value of the property at the time of disposition. The amount realized, gain or loss, and other income tax consequences are always the same regardless of whether property is subject to a recourse or nonrecourse liability. All of the above are true statements