Legal Opinion
Rupprecht v. United States
United States Court of Claims
Decided February 20, 1987No. Nos. 86-84T to 88-84T and 167-84TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
MAYER, Judge.
Plaintiffs claim they have overpaid federal income taxes on money they received in exchange for certain unexercised stock options. No facts are in dispute and the case is before the court on cross-motions for summary judgment.
Background
Plaintiffs Charles F. Rupprecht, John D. Hartigan, Bernard P. Lauber, and Putnam L. Crafts, Jr.,1 2are former officers and employees of Studebaker-Worthington, Inc. (SWI). Under two different incentive stock option plans available to key executives of SWI, they received non-qualified stock op*690tions 2 to purchase shares of SWI stock at their…
2Cases cited7 opinions
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Bagley v. CommissionerUnited States Tax Court · 1985
- Hughes A. Bagley and Marilyn B. Bagley v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1987
- Raymond A. Rank v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Kunsman v. CommissionerUnited States Tax Court · 1967
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- James Richard Huntsman and Zenith Annette Huntsman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Charles F. Rupprecht and Margaret Rupprecht v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Quinn v. Sherwin-Williams Co.District Court, W.D. New York · 1997