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NIXON v. COMMISSIONER

Docket No. 4979-84.

53 T.C.M. 1251 (1987)

T.C. Memo. 1987-318

Carroll A. Nixon and Opal I. Nixon v. Commissioner.

United States Tax Court.

Filed June 25, 1987.

Attorney(s) appearing for the Case

Gerald J. Zafft, for the petitioners. James A. Kutten, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax of $30,250 for the tax year ended December 31, 1981. After concessions, the sole issue for decision is whether petitioners' disposition of their 309-acre farm located in Clark County, Missouri, in March 1981, qualifies, at least in part, for nonrecognition of gain under section 1031.1

Findings...

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