ROBINSON v. COMMISSIONER

Docket Nos. 18038-80, 2951-82.

50 T.C.M. 89 (1985)

T.C. Memo. 1985-275

Prentice I. Robinson and Rosalie Robinson v. Commissioner. Centronics Data Computer Corp. and Subsidiaries v. Commissioner.

United States Tax Court.

Filed June 6, 1985.


Attorney(s) appearing for the Case

Jerome S. Hertz, Elizabeth B. Burnett, David S. Crane, Steven S. Harwood, and Maxwell D. Solet, One Financial Center, Boston, Mass., for the petitioners in docket No. 18038-80. Dennis I. Meyer and Bertrand F. Harding, Jr., 815 Connecticut Ave., N. W., Washington, D. C., for the petitioners in docket No. 2951-82. David N. Brodsky, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

The sole issue presently before the Court is the value of 153,000 shares of stock under section 83(a).1 Certain separate legal questions in these consolidated cases previously were severed from the remaining issues in both proceedings, and opinions resolving those questions appear at 82 T.C. 444 (1984) and 82 T.C. 467

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