1. Home
  2. Browse Decisions
  3. F.3d
  4. 85 F.3d
  5. 85 F.3d 440 (1996)
 

THEOPHILOS v. COMMISSIONER I.R.S.

No. 94-70634.

85 F.3d 440 (1996)

Anthony THEOPHILOS; Patricia A. Theophilos, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 31, 1996.

Attorney(s) appearing for the Case

Lawrence B. Silver, Greene, Radovsky, Maloney & Share, San Francisco, California, for petitioners-appellants.

Bruce R. Ellisen, Tax Division, United States Department of Justice, Washington, DC, for respondent-appellee.

Before: LAY, CHOY and PREGERSON, Circuit Judges.

LAY, Circuit Judge:

This appeal is from a deficiency judgment rendered by the Tax Court. The Tax Court found that when the taxpayer1 acquired stock in a closely held corporation on December 10, 1986, he incurred taxable income for the excess of the fair market value of the property over the amount paid for the property under § 83(a) of the Internal Revenue Code.2 See Theophilos v. Commissioner,...

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