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PLEDGER v. C. I. R.

No. 79-3279.

641 F.2d 287 (1981)

Thomas R. PLEDGER and Phyllis R. Pledger, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit. Unit B

Rehearing and Rehearing Denied April 29, 1981.

Attorney(s) appearing for the Case

Robert O. Rogers, David S. Meisel, Palm Beach, Fla., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., Gilbert E. Andrews, Act. Chief, Appellate Section, Gary R. Allen, Atty., Donald B. Susswein, Atty., U. S. Dept. of Justice, Washington, D. C., N. Jerold Cohen, Chief Counsel, Internal Rev. Service, Washington, D. C., for respondent-appellee.

Before MORGAN, FAY and FRANK M. JOHNSON, Jr., Circuit Judges.

Rehearing and Rehearing En Banc Denied April 29, 1981.

LEWIS R. MORGAN, Circuit Judge.

In this appeal from the Tax Court decision, 71 T.C. 618, sustaining the Commissioner's finding of deficiency, petitioner-appellant Pledger questions whether the full value of corporate stock purchased pursuant to an employee stock option and subject to certain securities restrictions can constitutionally be taxed as income under Section 83...

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