Legal Opinion
Hilen v. Comm'r
United States Tax Court
Decided September 29, 2005No. 21768-03UnpublishedCited by 7 opinions
1Opinion of the Court
KEITH D. HILEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hilen v. Comm'r
No. 21768-03
United States Tax Court
T.C. Memo 2005-226; 2005 Tax Ct. Memo LEXIS 226; 90 T.C.M. (CCH) 333;
September 29, 2005, Filed
Brian G. Isaacson and Duncan C. Turner, for petitioner.
Sandra Veliz, for respondent.
Haines, Harry A.
Harry A. Haines
MEMORANDUM OPINION
HAINES, Judge: This case is before the Court on the parties' cross-motions for summary judgment pursuant to Rule 121. 1 The issue for decision is whether petitioner received gross income from the exercise of nonstatutory stock options in 1999.
Backgr…
2Cases cited12 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Zaentz v. CommissionerUnited States Tax Court · 1988
- Miriam Sakol v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1978
- Sakol v. CommissionerUnited States Tax Court · 1977
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Palahnuk v. United StatesUnited States Court of Federal Claims · 2006
- Facq v. Comm'rUnited States Tax Court · 2006
- Kadillak v. Comm'rUnited States Tax Court · 2006
- Racine v. Comm'rUnited States Tax Court · 2006
- Anthony J. Kadillak v. CommissionerUnited States Tax Court · 2006
2 more not listed; retrieve them via the Exa API.