Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined a deficiency in petitioner's 1979 Federal income tax in the amount of $13,729. The issue for decision is whether gain realized from the exercise of certain stock options granted by petitioner's employer should be recognized as ordinary income.
Findings of Fact
Some of the facts have been stipulated and are found accordingly. The stipulation of facts and attached...
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