CROCKER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 76-1432, 76-1784.

571 F.2d 338 (1978)

Walter CROCKER and Norma Crocker, Petitioners-Appellants-Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross-Appellant.

United States Court of Appeals, Sixth Circuit.

February 17, 1978.


Attorney(s) appearing for the Case

James D. O'Connell, Highland Park, Mich., for petitioners-appellants.

Jonathan S. Cohen, Robert T. Duffy, Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Tax Div., U. S. Dept. of Justice, Washington, D. C., Meade Whitaker, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before EDWARDS, CELEBREZZE and PECK, Circuit Judges.


ORDER

This is an appeal from a decision of the Tax Court finding a deficiency in income tax due for the year 1972. The case was submitted on the briefs and oral arguments of counsel, and the Court has studied the record and is fully advised in the premises.

The issues are whether taxpayers are entitled to nonrecognition of gains realized on the sale of one or both of two residences sold in 1972, and, if only one gain is recognized, which gain should be so...

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