1. Home
  2. Browse Decisions
  3. F.2d
  4. 574 F.2d
  5. 574 F.2d 694 (1978)
 

SAKOL v. C. I. R.

No. 355, Docket 77-4143.

574 F.2d 694 (1978)

Miriam SAKOL, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided April 6, 1978.

Attorney(s) appearing for the Case

Burton G. Lipsky, New York City (Delson & Gordon, New York City, of counsel), for appellant.

William A. Friedlander, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before FEINBERG and OAKES, Circuit Judges, and WYATT, District Judge.

OAKES, Circuit Judge:

Is it constitutional under the Fifth and Sixteenth Amendments for Congress, in taxing a corporate employee in connection with his purchase of his employer's stock, not to take into account any diminution in value of the stock that may be present by virtue of temporary restrictions on transfer in the employer's underlying stock purchase plan? Section 83(a) of the Internal Revenue Code governs the taxation of certain stock transfers to employees...

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