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ROBINSON v. COMMISSIONER

Docket Nos. 18038-80, 2951-82.

82 T.C. 467 (1984)

PRENTICE I. ROBINSON AND ROSALIE ROBINSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CENTRONICS DATA COMPUTER CORP. AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 13, 1984.

Attorney(s) appearing for the Case

Jerome S. Hertz, Elizabeth B. Burnett, David S. Crane, Steven S. Harwood, and Maxwell D. Solet, for the petitioners in docket No. 18038-80.

Dennis I. Meyer and Bertrand M. Harding, Jr., for the petitioners in docket No. 2951-82.

Willard J. Frank and Richard E. Trogolo, for the respondent.

WHITAKER, Judge:

Before the Court are motions for partial summary judgment, in which the petitioners in both of the above-cited dockets ask us to determine whether so-called "blockage" should be taken into account in valuing shares of stock. Centronics Data Computer Corp. and Subsidiaries (Centronics), petitioner in docket No. 2951-82, contends that blockage constitutes a "restriction" which by its terms will lapse and thus should be excluded from the determination...

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