Memorandum Opinion
WILBUR, Judge:
Respondent determined a deficiency of $1,802 in petitioners' Federal income taxes for their 1977 taxable year. The sole issue remaining for our decision is whether or not petitioners are entitled to nonrecognition treatment under section 1034 for the gain they realized on the sale of their principal residence.
All of the facts have been stipulated. The stipulation of facts and the attached exhibits are incorporated...
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