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WELCH v. COMMISSIONER

Docket Nos. 8066-75, 8067-75.

38 T.C.M. 26 (1979)

T.C. Memo. 1979-9

Helen M. Welch v. Commissioner. Andrew J. Marinko v. Commissioner.

United States Tax Court.

Filed January 4, 1979.

Attorney(s) appearing for the Case

Steven Bernard Szarke, 7 — 1st. St., N.E., Buffalo, Minn., for petitioner in docket No. 8067-75 and Helen M. Welch, pro se, R.R. #7, Buffalo, Minn. in docket No. 8066-75, Dale L. Newland, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:1

   Docket No.           Year    Deficiency

    8066-75 ..........  1972     $5,516.00
    8067-75 ..........  1972      5,583.00

The two issues are whether petitioners are entitled to defer recognition of the gain realized on the sale of their jointly owned residence...

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