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HINTON v. COMMISSIONER

Docket No. 11979-79.

43 T.C.M. 1185 (1982)

T.C. Memo. 1982-221

Robert N. Hinton, Jr. and Nancy L. Hinton v. Commissioner.

United States Tax Court.

Filed April 26, 1982.

Attorney(s) appearing for the Case

Robert N. Hinton, Jr., pro se, 770 South Post Oak Lane, Houston, Tex. John F. Eiman and James N. Mullen, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $3,975 in petitioners' Federal income tax for 1976. The sole issue for decision is the fair market value of stock acquired by petitioner Robert N. Hinton, Jr., pursuant to his exercise of a qualified stock option.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Robert N. Hinton, Jr. (hereinafter petitioner...

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