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CROUSE v. COMMISSIONER

Docket No. 12076-79.

42 T.C.M. 799 (1981)

T.C. Memo. 1981-445

James and Mary Crouse v. Commissioner.

United States Tax Court.

Filed August 24, 1981.

Attorney(s) appearing for the Case

James and Mary Crouse, pro se, Mt. Orab, Ohio. Rose A. Mendes, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1977 in the amount of $914.55.

The only issue for decision is whether one-half of the net capital gain realized from the involuntary sale of petitioners' farm and principal residence was an item of tax preference subject to the minimum tax under section 56(a).1

Findings of...

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