SALVATORE v. COMMISSIONER

Docket No. 5150-67.

29 T.C.M. 89 (1970)

T.C. Memo. 1970-30

Susie Salvatore v. Commissioner.

United States Tax Court.

Filed February 4, 1970.


Attorney(s) appearing for the Case

Richard S. Pastore, for the petitioner. Larry Kars and Jay S. Hamelburg, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's income tax for 1963 in the amount of $31,016.60. The only issue presented for decision is whether petitioner is taxable on all or only one-half of the gain realized on the sale of certain real property in 1963.

Findings of Fact

Petitioner was a legal resident of Greenwich, Connecticut, at the time her petition was filed. She filed...

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