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KIMBERLIN v. COMMISSIONER

Docket Nos. 24499-04, 24500-04, 8752-05.

128 T.C. 163 (2007)

128 T.C. No. 13

KEVIN B. KIMBERLIN AND JONI R. STEELE, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 8, 2007.

Attorney(s) appearing for the Case

Solomon Leo Warhaftig, David Lederkramer (specially recognized), Peter Adebanjo (specially recognized), and Andre Castaybert (specially recognized), for petitioners.

Lydia Branch, Shawna Early, and Fredrick Mutter, for respondent.

OPINION

FOLEY, Judge:

The issues for decision in these cases are whether: (1) Warrants issued to petitioners in accordance with a settlement and release agreement were transferred in connection with the performance of services and therefore constitute taxable income pursuant to section 83;2 (2) the warrants had a readily ascertainable fair market value in 1995, on the date of grant, or in 1997, the year of exercise; and...

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