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BAXTER v. COMMISSIONER

Docket No. 19968-80.

44 T.C.M. 1066 (1982)

T.C. Memo. 1982-515

Samuel D. Baxter and Nancy Baxter v. Commissioner.

United States Tax Court.

Filed September 13, 1982.

Attorney(s) appearing for the Case

Brian J. Van Voris, Redding, Calif., for petitioners. Steven R. Guest, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $8,361 in petitioners' 1977 Federal income tax. In the notice of deficiency, respondent determined (1) that petitioners failed to recognize a long-term capital gain from the sale of a house and that this gain was subject to the minimum tax prescribed by section 561

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