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GUDMUNDSSON v. U.S.

Docket No. 09-4869-cv.

634 F.3d 212 (2011)

Olafur GUDMUNDSSON, Sally A. Rudrud, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: February 11, 2011.

Attorney(s) appearing for the Case

Arnold R. Petralia , Petralia, Webb & O'Connell, P.C., Rochester, NY, for Plaintiffs-Appellants.

Ellen Page Delsole , Attorney, United States Department of Justice, Tax Division ( Kenneth L. Greene on the brief, William J. Hochul, Jr. , United States Attorney for the Western District of New York, of counsel), for John A. DiCicco, Acting Assistant Attorney General, for Defendant-Appellee.

Before: CALABRESI, KATZMANN, and CHIN, Circuit Judges.

CHIN, Circuit Judge.

In 2000, plaintiffs-appellants Olafur Gudmundsson ("Gudmundsson") and Sally Rudrud (together, "plaintiffs")1 jointly filed their 1999 federal tax return, reporting income earned on stock Gudmundsson received as compensation from his employer, Aurora Foods, Inc. ("Aurora"), on July 1, 1999. The stock was subject to several contractual and legal restrictions that impeded its marketability for one year—by which...

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