1. Home
  2. Browse Decisions
  3. F.2d
  4. 630 F.2d
  5. 630 F.2d 1169 (1980)
 

REDDING v. C. I. R.

Nos. 79-1775, 79-1776.

630 F.2d 1169 (1980)

Gerald R. REDDING and Dorothy M. Redding and Thomas W. Moses and Anne M. Moses, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided August 25, 1980.

Attorney(s) appearing for the Case

Daniel F. Ross, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

Robert N. Davies, Indianapolis, Ind., for petitioners-appellees.

Before BAUER, WOOD and CUDAHY, Circuit Judges.

CUDAHY, Circuit Judge.

This is an appeal by the Commissioner of Internal Revenue from determinations of the United States Tax Court that Gerald R. and Dorothy M. Redding and Thomas W. and Anne M. Moses ("taxpayers") do not owe any income tax on account of the receipt or exercise of stock warrants.1 These warrants were distributed as part of a series of transactions involving distribution by the Indianapolis Water Company (the "Water Company...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases