1. Home
  2. Browse Decisions
  3. F.3d
  4. 174 F.3d
  5. 174 F.3d 997 (1999)
 

FERGUSON v. C.I.R.

No. 98-70095.

174 F.3d 997 (1999)

Michael FERGUSON, Valene Ferguson, Roger N. Ferguson and Sybil Ferguson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 7, 1999.

Attorney(s) appearing for the Case

David R. Bosse and Eric M. Casper, Walker Ellsworth, Phoenix, Arizona, for the petitioners-appellants.

Kenneth W. Rosenberg and Teresa T. Milton, United States Department of Justice, Tax Division, Washington, D.C., for the respondent-appellee.

Before: CHOY and TASHIMA, Circuit Judges, and RESTANI, United States Court of International Trade Judge.

CHOY, Circuit Judge:

Petitioners Michael and Valene Ferguson and Roger and Sybil Ferguson ("the Fergusons"), residents of Rexburg, Idaho, appeal the decision of the United States Tax Court, which concluded that the Fergusons could be taxed on the gain in appreciated stock that subsequently was transferred to various charitable organizations. See Ferguson v. Commissioner, 108 T.C. 244, 1997 WL 203699 (1997). The primary issue...

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