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ANDERSON v. COMMISSIONER

Docket No. 29800-82.

49 T.C.M. 1352 (1985)

T.C. Memo. 1985-205

A. Levere Anderson and Ester L. Anderson v. Commissioner.

United States Tax Court.

Filed April 29, 1985.

Attorney(s) appearing for the Case

Matthew C. Long, for the petitioners. Brian Kawamoto, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $10,375 in petitioners' Federal income tax for the year 1978. The sole issue for decision is whether the disposition of a certain real property and the acquisition of a certain other real property constituted a nontaxable exchange under section 1031.1

Findings of Fact

Petitioners are husband and wife and resided in Los...

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