Sakol v. Commissioner
United States Tax Court
Sec. 83(a), I.R.C. 1954, measures income derived from the transfer of property in connection with the performance of services without regard to contractual restraints on the transfer of that property which will lapse. Held, sec. 83(a) is not unconstitutional under the 5th or 16th Amendment.
1Opinion of the Court
OPINION
Goffe, Judge:
The Commissioner determined a deficiency in petitioner’s Federal income tax for the taxable year 1972 in the amount of $3,318.80. Concessions having been made, the sole issue for decision is whether section 83(a)1 is unconstitutional because it measures petitioner’s gross income derived from an employee stock purchase agreement without regard to certain contractually imposed restrictions on the transferability of the shares purchased under the agreement.
All of the facts have been stipulated and are so found. Ms. Miriam Sakol (petitioner) filed her Federal income tax return…
2Cases cited29 opinions
- Williamson v. Lee Optical of Oklahoma, Inc.Supreme Court of the United States · 1955
- Weinberger v. SalfiSupreme Court of the United States · 1975
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
24 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Miriam Sakol v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1978
- Guest v. CommissionerUnited States Tax Court · 1979
- Adams v. CommissionerUnited States Tax Court · 1978
- Bagley v. CommissionerUnited States Tax Court · 1985
- Alves v. CommissionerUnited States Tax Court · 1982
32 more not listed; retrieve them via the Exa API.