Certiorari denied.
JUSTICE POWELL, dissenting.
In the decision below, "fair market value" of a share of stock for minimum-tax purposes was determined solely by reference to the New York Stock Exchange (NYSE) price at the time of purchase even though § 16(b) of the Securities Exchange Act of 1934, 48 Stat. 896, 15 U.S.C. § 78p(b), effectively prohibited the taxpayer's sale of the security for six months thereafter. The case presents an important question...
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