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CIDALE v. U.S.

No. 05-51372.

475 F.3d 685 (2007)

Ricardo CIDALE; Leslie Cidale, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 9, 2007.

Attorney(s) appearing for the Case

Don Paul Badgley (argued), Badgley-Mullins Law Group, Seattle, WA, for Plaintiffs-Appelants.

Anthony T. Sheehan (argued), Robert W. Metzler, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for U.S.

Before JONES, Chief Judge, and DAVIS and GARZA, Circuit Judges.

EDITH H. JONES, Chief Judge:

Ricardo and Leslie Cidale appeal the district court's grant of summary judgment to the United States on their claim to recover income taxes erroneously assessed. The issue in this appeal is whether a taxable transfer occurred on the date the taxpayers' non-statutory employee stock options were exercised, when they financed the purchase with margin debt, or on the date the shares were sold. Relying...

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