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ROGERS v. COMMISSIONER

Docket No. 6400-80.

45 T.C.M. 318 (1982)

T.C. Memo. 1982-718

R. Joe Rogers and Jean B. Rogers v. Commissioner.

United States Tax Court.

December 14, 1982.

Attorney(s) appearing for the Case

Charles Lee Quaintance, P.O. Box 238, Highland Falls, N.Y., for the petitioners. Jani E. Maurer, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:

Respondent determined a deficiency of $9,329.65 in petitioners' Federal income tax for the taxable year ended December 31, 1976. The sole issue for our decision is whether petitioners are entitled to treat a piece of property sold by them as their "old" principal residence for purposes of postponing gain under I.R.C. section 1034.1

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