Court of Appeals for the Ninth Circuit November 7, 2001, No. 00-70625; Tax Court No. 21663-96 (Miner v. Commissioner)

MEMORANDUM *

This case, an appeal from the Tax Court, concerns the proper income tax treatment of proceeds from the sale of stock by Leonard Jasiak to Appellants Holly and John Miner. Miner and Jasiak were the sole shareholders of Cost Less Auto Parts, Inc. (“Cost Less”), a Subchapter S corporation.