YOUNG v. COMMISSIONER

Docket No. 20389-80.

49 T.C.M. 1002 (1985)

T.C. Memo. 1985-127

Robert L. Young and Joy P. Young v. Commissioner.

United States Tax Court.

Filed March 25, 1985.


Attorney(s) appearing for the Case

Robert L. Young, pro se, Monroe, Conn. Joseph F. Long, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $1,401 deficiency in petitioners' 1976 Federal income taxes.

The sole issue for decision is whether petitioners are entitled to the nonrecognition benefits of section 10341 with respect to the sale of petitioner Robert L. Young's interest in his former residence.

Findings of Fact

Some of the facts have been stipulated and are...

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