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AWALT, JR. v. COMMISSIONER

Docket No. 15931-84.

52 T.C.M. 1468 (1987)

T.C. Memo. 1987-42

Thomas Y. Awalt, Jr. and Phylliss Y. Awalt v. Commissioner.

United States Tax Court.

Filed January 20, 1987.

Attorney(s) appearing for the Case

Thomas Y. Awalt, pro se. J. Craig Young, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

In his notice of deficiency respondent determined a deficiency in petitioners' 1980 income tax of $14,154.10.

After concessions, the issue that we must decide is whether the gain realized by petitioner from the sale of a residence qualifies for nonrecognition under section 1034(a).1

Findings of Fact

Some of the facts have been stipulated and...

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