James G. Robinson v. United States
The U.S. Court of Appeals for the Federal Circuit remanded to the Court of Federal Claims the task of valuing a CEO’s stock includible in the CEO’s compensation under sec. 83 and deductible to the S corporation that employed him. The Federal Circuit decli ...
Section 83(h) Deduction Based on Actual Value of Transferred Stock
The U.S. Court of Appeals for the Federal Circuit remanded to the Court of Federal Claims the task of valuing a CEO’s stock includible in the CEO’s compensation under sec. 83 and deductible to the S corporation that employed him.