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083774P.pdf   04/07/2010  Thomas Holman, Jr.  v.  Commissioner of IRS
   U.S. Court of Appeals Case No:  08-3774
   Tax Court, Internal Revenue Service   
   [PUBLISHED] [Melloy, Author, with Beam and Gruender, Circuit Judges]
   Appeal from the United States Tax Court. Tax Court did not err in
   finding that the present restrictions on sale or transfer of stock in the
   taxpayers' limited partnership agreement did not qualify as bona fide
   business arrangements under Internal Revenue Code Sec. 2703(b)(1); Tax
   Court's determination of a marketability discount was not erroneous.
   Judge Beam dissenting.