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JOHNSON v. C. I. R.

No. 80-7570.

673 F.2d 262 (1982)

George E. JOHNSON and Sylvia V. Johnson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 26, 1982.

Attorney(s) appearing for the Case

Charles R. Hartman, III, Fine, Perzik & Friedman, Los Angeles, Cal., argued, for petitioners-appellants; Benjamin J. Portugal, Michael B. Furman, Los Angeles, Cal., on brief.

Thomas M. Preston, IRS, Washington, D.C., argued, for respondent-appellee; Michael L. Paup, Chief Appellate Section, John F. Murray, Acting Asst. Atty. Gen., Robert T. Duffy, Kenneth L. Greene, IRS, Washington, D.C., on brief.

Before PREGERSON and FERGUSON, Circuit Judges, and WEIGEL, District Judge.

PREGERSON, Circuit Judge:

George and Sylvia Johnson appeal a United States Tax Court determination of a $168,060 deficiency in their federal income tax for 1971. This additional tax liability, asserted by the Commissioner of Internal Revenue under the minimum tax provisions of Internal Revenue Code § 56, arose when taxpayers exercised certain employee stock options. Taxpayers dispute the Commissioner's position that the mean New York Stock Exchange trading price...

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