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CROCKER v. COMMISSIONER

Docket No. 1453-74.

34 T.C.M. 1357 (1975)

T.C. Memo. 1975-310

Walter Crocker and Norma Crocker v. Commissioner.

United States Tax Court.

Filed October 14, 1975.

Attorney(s) appearing for the Case

James D. O'Connell, for the petitioners. Daniel J. Westerbeck, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined a deficiency of $494 in petitioners' Federal income tax for the year 1972. In an amendment to his answer filed on April 3, 1975, the respondent claimed an increased deficiency of $693.06, or a total deficiency of $1,187.06 for that year.

The only issue for decision is whether section 1034,1 Internal Revenue Code of 1954, permits nonrecognition of gain realized...

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