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GREENE v. U.S.

Docket No. 98-6038.

185 F.3d 67 (1999)

Leonard GREENE and Joyce Greene, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided July 23, 1999.

Attorney(s) appearing for the Case

Sheldon H. Elsen, New York, New York (Melissa Cohen, Orans, Elsen & Lupert LLP, New York, New York; Richard A. Sporn, Gerald & Lawrence Blumberg LLP, New York, New York, of counsel), for Plaintiffs-Appellants.

Robert W. Sadowski, Assistant United States Attorney, New York, New York (Mary Jo White, United States Attorney, Kay K. Gardiner, Assistant United States Attorney, Southern District of New York, New York, New York, of counsel), for Defendant-Appellee.

Before: WINTER, Chief Judge, CARDAMONE and PARKER, Circuit Judges.

CARDAMONE, Circuit Judge.

Plaintiffs Leonard and Joyce Greene (taxpayers or appellants) appeal the judgment entered on January 23, 1998 in the United States District Court for the Southern District of New York (Barrington D. Parker, J.), holding them liable to the United States of America for taxable gains recognized under the mark-to-market rules of 26 U.S.C. § 1256 (1994). This liability was incurred by the Greenes at the time when they made a donation of futures...

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