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ROBINSON v. C.I.R.

No. 86-1158.

805 F.2d 38 (1986)

Prentice I. ROBINSON, et al., Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee. Centronics Data Computer Corporation and Subsidiaries, Intervenor.

United States Court of Appeals, First Circuit.

Decided November 13, 1986.

Attorney(s) appearing for the Case

Jerome S. Hertz, with whom Malcolm L. Russell-Einhorn and Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Boston, Mass., were on brief, for petitioners, appellants.

Bruce R. Ellisen, Tax Div., Dept. of Justice, with whom Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup and Jonathan S. Cohen, Washington, D.C., were on brief, for respondent, appellee.

Dennis I. Meyer, with whom Bertrand M. Harding, Jr., A. Duane Webber and Baker & McKenzie, Washington, D.C., were on brief, for intervenor.

Before BOWNES and TORRUELLA, Circuit Judges, and CARTER, District Judge.

TORRUELLA, Circuit Judge.

This appeal concerns the meaning of the timing provisions of Section 83 of the Internal Revenue Code, 26 U.S.C. § 83, which governs the taxation of property transferred in connection with a performance of services.

I. The Stock Option Agreement

Appellant Prentice Robinson held an option to purchase stock, at a below market price, in Centronics Data Computer Corp., a Delaware corporation with its principal place...

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