1. Home
  2. Browse Decisions
  3. F.2d
  4. 256 F.2d
  5. 256 F.2d 735 (1958)
 

COMMISSIONER OF INTERNAL REVENUE v. LO BUE

No. 12580.

256 F.2d 735 (1958)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Philip J. LO BUE, Respondent.

United States Court of Appeals Third Circuit.

Decided July 8, 1958.

Attorney(s) appearing for the Case

Kenneth E. Levin, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C. on the brief), for petitioner.

Richard Barrett, Boston, Mass., for respondent.

Before KALODNER, STALEY and HASTIE, Circuit Judges.

PER CURIAM.

This is an appeal from a decision of the Tax Court, rendered on remand from the Supreme Court. The Supreme Court held that options granted an employee to purchase stock of his corporate employer yielded him taxable gain which "should be measured as of the time the options were exercised * * *." 351 U.S. 243, 249, 76 S.Ct. 800, 804, 100 L.Ed. 1142. The Court concluded its opinion with this observation and direction. "It is...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases