PECK v. COMMISSIONER

Docket No. 12528-81.

44 T.C.M. 1030 (1982)

T.C. Memo. 1982-506

William F. and Elizabeth T. Peck v. Commissioner.

United States Tax Court.

Filed September 8, 1982.


Attorney(s) appearing for the Case

William F. and Elizabeth T. Peck, pro se, Solana Beach, Calif. M.K. Mortensen, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $5,169.40. Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our decision the following: (1) whether petitioners are entitled to nonrecognition under section 10341 of the gain on a residence they sold on May 23, 1977...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases