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BEZDJIAN v. COMMISSIONER

Docket No. 13306-82.

53 T.C.M. 368 (1987)

T.C. Memo. 1987-140

Garbis S. Bezdjian and Maida M. Bezdjian v. Commissioner.

United States Tax Court.

Filed March 16, 1987.

Attorney(s) appearing for the Case

Dennis R. DiRicco, 2121 S. El Camino Real, San Mateo, Calif., and Bernard P. Kenneally, for the petitioners. Barbara Leonard, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined deficiencies in petitioners' 1978 and 1979 Federal income taxes in the amounts of $37,594.00 and $2,417.00, respectively. The issue for decision is whether the transaction described below satisfies the "exchange" requirement of section 1031.1

Findings of Fact

Some of the facts have been stipulated and are found accordingly. The stipulation...

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