Authorities Cited: United States Code 26 U.S.C. § 83 26 U.S.C. § 83(c)(1) Code of Federal Regulations 26 C.F.R. § 1.83 Circuit Courts 805 F.2d 38, 40 980 F.2d 27, 30 81 F.3d 1148, 1151 100 F.3d 228, 230 175 F.3d 14, 18 178 F.3d 572, 576-577 258 F.3d 35, 38 284 F.3d 1, 5-6 306 F.3d 1, 14 334 F.3d 115, 121 370 F.3d 164, 170 491 F.3d 1, 5 496 F.3d 1, 4 496 F.3d 85, 88 507 F.3d 23, 29 509 F.3d 36, 44 512 F.3d 46 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(b)(6) Fed. R. Civ. P. 56(c) 954 F. Supp. 1562, 1566

Blogged: Appellate Law & Practice CA1: forfeiture in employee stock plan okay