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ALVES v. C.I.R.

No. 83-7491.

734 F.2d 478 (1984)

Lawrence J. ALVES and Myra L. Alves, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 5, 1984.

Attorney(s) appearing for the Case

Michael R. Moore, James G. Harrigan, Harrigan, Ruff & Osborne, San Diego, Cal., for petitioners-appellants.

Jay W. Miller, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before KENNEDY, SCHROEDER, and BOOCHEVER, Circuit Judges.

SCHROEDER, Circuit Judge.

Lawrence J. Alves appeals a Tax Court decision sustaining the Commissioner's finding of deficiency for 1974 and 1975. Alves v. Commissioner, 79 T.C. 864 (1982). The appeal raises an unusual question under section 83 of the Internal Revenue Code, 26 U.S.C. § 83 (1982). Section 83 requires that an employee who has purchased restricted stock in connection with his "performance of services" must include...

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