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MacDONALD v. COMMISSIONER

Docket No. 46330.

16 T.C.M. 208 (1956)

Harold E. MacDonald and Marian B. MacDonald v. Commissioner.

United States Tax Court.

October 18, 1956.

Memorandum Sur Order

RICE, Judge:

In our opinion in this case, appearing at 23 T.C. 227 (1954) [Dec. 20,651], we held that the option granted to petitioner, Harold E. MacDonald, to purchase 10,000 shares of stock at a price substantially less than the market price was intended to induce him to accept employment with the grantor, and, therefore, the spread between the option price and the market price at the date of exercise...

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