Morton v. Commissioner
T.C. Memo 1997-166, 1997 Tax Ct. Memo LEXIS 184
April 1, 1997
United States Tax Court
Robert Conklin (for taxpayers)<br>David N. Fuller (for IRS)
At issue is the fair market value of Soft Warehouse Inc. (SWI) stock a key employee purchased on June 30, 1989.