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FRANTZ v. C.I.R.

No. 154, Docket 85-4062.

784 F.2d 119 (1986)

Leroy FRANTZ, Jr. and Sheila Frantz, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Second Circuit.

Decided February 19, 1986.

Attorney(s) appearing for the Case

Patrick J. Carr, New York City (Eagle & Fein, P.C., New York City of counsel), for petitioners.

David Pincus, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C. (Glenn Archer, Jr., Asst. Atty. Gen., Washington, D.C., Fred T. Goldberg, Jr., Chief Counsel, Washington, D.C., of counsel, for respondent.

Before LUMBARD, MANSFIELD and WINTER, Circuit Judges.

MANSFIELD, Circuit Judge:

Leroy Frantz, Jr. and his wife Sheila Frantz (hereinafter referred to in the singular as the "taxpayer" since Mr. Frantz was the principal actor in the relevant transactions) appeal from a decision of the United States Tax Court, Sterrett, C.J., entered on January 29, 1985 (reported at 83 T.C. 162), holding that their non-pro-rata surrender of their preferred stock in a closely-held corporation controlled by...

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