D'ONOFRIO v. COMMISSIONER

Docket No. 19403-81.

47 T.C.M. 29 (1983)

T.C. Memo. 1983-632

Antonio D'Onofrio v. Commissioner.

United States Tax Court.

Filed October 12, 1983.


Attorney(s) appearing for the Case

Glenn D. Bigelow, for the petitioner. M. Catherine McKenna, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1976 of $8,094.66. Due to concessions, the issue for decision is whether petitioner's disposition of property located at 2060 Buena Vista Avenue, Alameda, California, in 1976, qualified for nonrecognition of gain under section 1031.1

Findings of Fact

Some of the facts...

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