Walter

MEMORANDUM **

Petitioners Edward and Jamie Walter appeal the decision of the tax court upholding the Commissioner’s determination of a *446 tax deficiency for the year 2000. We have jurisdiction pursuant to 26 U.S.C. § 7482 , and we affirm.

The parties dispute the applicable standard of review. Petitioners argue that the standard of review is de novo because the issues involve questions of law. The Commissioner claims that we review the tax court’s decision for clear error because we are presented with a question of fact. We need not decide which standard applies in this case because we reach the same conclusion under either one. See Brown v. United States, 329 F.3d 664, 670-71 (9th Cir.2003) (declining to determine whether de novo or clearly erroneous standard of review applied where the court would affirm applying even the more rigorous de novo standard).

The tax court properly concluded that Petitioners exercised the stock options on July 14, 2000 when they obtained a beneficial ownership interest in the shares, and that Petitioners’ stock options became taxable gross income on that date for purposes of 26 U.S.C. § 83 . United States v. Tuff 469 F.3d 1249, 1251 (9th…