Aaron L. KOLOM and Serita Kolom, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Ninth Circuit.https://leagle.com/images/logo.png
Argued and Submitted December 4, 1980.
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.
United States Court of Appeals, Ninth Circuit.
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...
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