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AUSTIN v. COMMISSIONER

Docket Nos. 8966-10, 8967-10.

141 T.C. 551 (2013)

LARRY E. AUSTIN AND BELINDA AUSTIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF ARTHUR E. KECHIJIAN, DECEASED, SUSAN P. KECHIJIAN AND SCOTT E. HOEHN, CO-EXECUTORS, AND SUSAN P. KECHIJIAN, PETITIONERS v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

Filed December 16, 2013.

Attorney(s) appearing for the Case

Lynn Forrest Chandler , Jonathan P. Heyl , and Tanya N. Oesterreich , for petitioners.

Patricia Pierce Davis , Nina E. Choi , and Mark L. Hulse , for respondent.

OPINION

LAUBER, Judge:

These consolidated cases are before this Court on respondent's motion for partial summary judgment and petitioner's motion for summary judgment both filed under Rule 121.1 The sole issue for decision is whether stock petitioners received in December 1998, which was labeled "restricted stock," was subject to a substantial risk of forfeiture when issued to them or rather was "substantially vested"...

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