Legal Opinion
Guzak v. United States
United States Court of Federal Claims
Decided February 15, 2007No. 05-1070TPublishedCited by 2 opinions
1Opinion of the Court
*306OPINION
FIRESTONE, Judge.
This case comes before the court on the parties’ cross motions for summary judgment pursuant to Rule 56(c) of the Rules of the United States Court of Federal Claims (“RCFC”). The plaintiff Lauren Guzak (“plaintiff’ or “Guzak”) seeks judgment on the tax treatment of the sale and forfeiture of 37,500 Ask Jeeves, Inc. (“Ask Jeeves”) exercised incentive stock options (“ISOs”) for the purposes of the alternative minimum tax (“AMT”). In 1999, the plaintiff exercised ISOs granted to her in that year by Ask Jeeves, her employer. The exercise of the ISOs triggered a substantial…
2Cases cited23 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Becky Lynn Massey v. Del Laboratories, Inc.Court of Appeals for the Federal Circuit · 1997
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3Cited by2 opinions
- Christman v. United StatesUnited States Court of Federal Claims · 2013
- Pierce v. United StatesUnited States Court of Federal Claims · 2007