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STEVENS v. COMMISSIONER

Docket No. 9973-78.

41 T.C.M. 419 (1980)

T.C. Memo. 1980-521

Michael J. Stevens and Margaret A. Stevens v. Commissioner.

United States Tax Court.

Filed November 25, 1980.

Attorney(s) appearing for the Case

Patrick J. Birmingham and Edward J. Birmingham, 617 Frances Bldg., Sioux City, Iowa, for the petitioners. J. Anthony Hoefer, for the respondent.

Memorandum Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal income tax against petitioners for 1975 and 1976 in the amounts of $2,317.30 and $1,737.72, respectively.

After concessions by respondent, the issue remaining for decision is whether the gain realized by petitioners from the 1976 sale of their personal residence is to be recognized in the year of sale or is to be "rolled over" pursuant to section 1034(a).

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