KOLOM v. C. I. R.

No. 79-7077.

644 F.2d 1282 (1981)

Aaron L. KOLOM and Serita Kolom, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 9, 1981.


Attorney(s) appearing for the Case

Hilbert P. Zarky, Mitchell, Silberberg & Knupp, Los Angeles, Cal., on brief; S. Zachary Samuels, Los Angeles, Cal., argued, for petitioners-appellants.

Gilbert E. Andrews, M. Carr Ferguson, Washington, D. C., on brief; Donald B. Susswein, Atty., Washington, D. C., argued, for respondent-appellee.

Before WALLACE, SKOPIL and REINHARDT, Circuit Judges.


WALLACE, Circuit Judge:

Aaron L. Kolom and Serita Kolom1 appeal from a decision of the United States Tax Court determining a deficiency in their federal income tax for the taxable year 1972 in the amount of $43,792. The issue before us is whether restrictions placed upon the sale of stock by section 16(b) of the Securities Exchange Act of 1934 (the Act) affect the valuation of stock for purposes of asserting a minimum tax when stock options...

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