1. Home
  2. Browse Decisions
  3. F.2d
  4. 488 F.2d
  5. 488 F.2d 1092 (1973)
 

ROLFS v. COMMISSIONER OF INTERNAL REVENUE

No. 72-2701.

488 F.2d 1092 (1973)

John H. ROLFS et al., Petitioners and Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent and Appellee.

United States Court of Appeals, Ninth Circuit.

November 30, 1973.

Attorney(s) appearing for the Case

Walter G. Schwartz, San Francisco, Cal., for petitioners and appellants.

Scott P. Crampton, Asst. Atty. Gen., Tax Division, U. S. Dept. of Justice, Lee H. Henkel, Jr., Chief Counsel, I. R. S., Washington, D. C., for respondent and appellee.

Before CHAMBERS, ELY and HUFSTEDLER, Circuit Judges.

PER CURIAM:

Taxpayers appeal from a decision of the Tax Court determining deficiencies in their income taxes for 1965. The Tax Court's opinion is reported at 58 T.C. 360.

Gain from the disposition of shares acquired under a restricted stock option plan is treated as ordinary income if the disposition takes place within six months of the transfer of shares to the option holder. 26 U...

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