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WIGFALL v. COMMISSIONER

Docket Nos. 1949-79, 11098-79.

43 T.C.M. 978 (1982)

T.C. Memo. 1982-171

Dorris Edward Wigfall and Mable Lene Wigfall v. Commissioner.

United States Tax Court.

Filed April 6, 1982.

Attorney(s) appearing for the Case

Dorris Edward Wigfall, West El Cajon, Calif., pro se. M.K. Mortensen, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies of $2,883.00 and $866.08 in petitioners' Federal income tax for 1975 and 1976, respectively.2 After concessions, at issue is (1) whether petitioners are entitled to a section 443 residence credit in 1975 and (2) whether petitioners must recognize any of the gain realized on the sale of a residence in 1975, and,...

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