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MADDOX v. COMMISSIONER

Docket No. 6215-76.

69 T.C. 854 (1978)

DAVID C. MADDOX AND DOROTHY S. MADDOX, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 2, 1978.

Attorney(s) appearing for the Case

Jon C. Feder, for the petitioners.

David Roth, for the respondent.

OPINION

STERRETT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1972 and 1973 in the amounts of $14,000 and $20,714, respectively. Due to concessions1 by the parties the sole remaining issue for decision is whether petitioners received 30 percent or less of the selling prices in the year of sale of several parcels of real property, entitling them to report their gains...

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