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ANDERSON v. C. I. R.

No. 77-2238.

583 F.2d 953 (1978)

Ronald A. ANDERSON and Marilyn J. Anderson, Petitioners-Appellants, Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Cross-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided September 15, 1978.

Rehearing Denied October 31, 1978.

Attorney(s) appearing for the Case

Robert A. Schnur, Milwaukee, Wis., for petitioners-appellants.

Ernest J. Brown, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before CASTLE, Senior Circuit Judge, and TONE and BAUER, Circuit Judges.

Rehearing In Banc Denied October 31, 1978.

PER CURIAM.

This taxpayer appeal presents two issues:

1. When § 422* stock options given to employees of subsidiary corporations to acquire stock of the parent are exercised, is the difference between the fair market value of the stock and the purchase price a proper charge against the earnings and profits of the subsidiary corporation rather than of the issuing parent corporation...

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