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GREENE v. COMMISSIONER

Docket No. 9597-79.

76 T.C. 1018 (1981)

G. VAN GREENE, JR., AND MINTA J. GREENE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 15, 1981.

Attorney(s) appearing for the Case

Clyde W. Chapman, for the petitioners.

Charles P. Hanfman, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1976 in the amount of $5,004.30. The issues for decision are (1) whether petitioners are entitled under section 1038(b)(1), I.R.C. 1954,1 to calculate the amount of reportable long-term capital gain upon reacquisition of real property in 1976 by deducting the sales commissions and other selling costs incurred at the time of...

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