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EVERETT v. COMMISSIONER

Docket No. 7348-74.

37 T.C.M. 274 (1978)

T.C. Memo. 1978-53

Cary A. Everett v. Commissioner.

United States Tax Court.

Filed February 13, 1978.

Attorney(s) appearing for the Case

T. Heyward Vann and Thomas H. Vann, Jr., 218 E. Jackson St., Thomasville, Ga., for the petitioner. Gerald W. Hartley, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $129,476.41 in petitioner's Federal income tax for 1971.

Due to concessions by petitioner, the sole issue remaining for decision is whether the transfer by petitioner of certain timber rights in 1971 qualified for nonrecognition treatment under section 1031.1

Findings of Fact

Some facts have been stipulated and...

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