Robinson v. United States

ORDER

MILLER, Judge.

This case is before the court after argument on defendant’s motion to dismiss and the parties’ cross-motions for summary judgment. Whether a taxpayer-employer’s claim under 26 U.S.C. § 83(h) (2000), to deduct the value of property transferred to an employee is limited to the amount, if any, determined by the Internal Revenue Service (the “IRS”) to have been included in the employee’s gross income presents the ultimate legal issue. However, the ripeness of the taxpayer’s claim is the antecedent inquiry, and defendant takes the position that plaintiffs claim cannot be…