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	<title>Comments on: Eleventh Circuit: Stock Held in Escrow Was Constructively Received by Seller</title>
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		<title>By: You Have To Admire the Persistence of E&#38;Y&#8217;s Partners &#171; Double Taxation: A Take On All Things Taxes</title>
		<link>http://double-taxation.com/2011/04/25/eleventh-circuit-stock-held-in-escrow-was-constructively-received-by-seller/#comment-4497</link>
		<dc:creator><![CDATA[You Have To Admire the Persistence of E&#38;Y&#8217;s Partners &#171; Double Taxation: A Take On All Things Taxes]]></dc:creator>
		<pubDate>Tue, 11 Sep 2012 13:43:49 +0000</pubDate>
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		<description><![CDATA[[...] The Claims Court initially found that Hartman had constructively received all of the shares of Cap Gemini common stock in 2000, and that he had properly reported the gain from the transaction on their income tax return for 2000 and thus was not entitled to a tax refund. For a discussion of the &#8220;constructive receipt&#8221; rules for cash basis taxpayers, see here. [...]]]></description>
		<content:encoded><![CDATA[<p>[...] The Claims Court initially found that Hartman had constructively received all of the shares of Cap Gemini common stock in 2000, and that he had properly reported the gain from the transaction on their income tax return for 2000 and thus was not entitled to a tax refund. For a discussion of the &#8220;constructive receipt&#8221; rules for cash basis taxpayers, see here. [...]</p>
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		<title>By: Eleventh Circuit: Stock Held in Escrow Was Constructively Received &#8230; &#124; Planning Forex Strategy</title>
		<link>http://double-taxation.com/2011/04/25/eleventh-circuit-stock-held-in-escrow-was-constructively-received-by-seller/#comment-44</link>
		<dc:creator><![CDATA[Eleventh Circuit: Stock Held in Escrow Was Constructively Received &#8230; &#124; Planning Forex Strategy]]></dc:creator>
		<pubDate>Mon, 25 Apr 2011 16:35:59 +0000</pubDate>
		<guid isPermaLink="false">http://double-taxation.com/?p=419#comment-44</guid>
		<description><![CDATA[[...] first here: Eleventh Path: H&amp;#1072&amp;#957&amp;#1077 a supply &amp;#959f Detained &amp;#1110n Escrow W&amp;#1072&amp;#1109 Constructive... Related Posts:Peripheral Stock Markets Continue To Plunge, Pressuring The Center The reason that [...]]]></description>
		<content:encoded><![CDATA[<p>[...] first here: Eleventh Path: H&amp;#1072&amp;#957&amp;#1077 a supply &amp;#959f Detained &amp;#1110n Escrow W&amp;#1072&amp;#1109 Constructive&#8230; Related Posts:Peripheral Stock Markets Continue To Plunge, Pressuring The Center The reason that [...]</p>
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