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JACKSON v. COMMISSIONER

Docket No. 3369-79.

42 T.C.M. 1413 (1981)

T.C. Memo. 1981-594

Donald A. Jackson, Jr. and Marilynn Jackson v. Commissioner.

United States Tax Court.

Filed October 14, 1981.

Attorney(s) appearing for the Case

Eliot S. Nahigian, for the petitioners. Carol K. Muranaka, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

  Year                  Amount

  1973 ................  $6,770
  1974 ................     987

The issues for decision are (1) whether to grant petitioners' oral motion to dismiss one of the issues in this case, (2) whether the petitioners realized any taxable gain on the transfer of a joint...

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