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MURPHY v. COMMISSIONER

Docket No. 4857-91.

66 T.C.M. 32 (1993)

T.C. Memo. 1993-292

Michael E. Murphy and Katherine L. Murphy v. Commissioner.

United States Tax Court.

Filed July 7, 1993.

Attorney(s) appearing for the Case

Thomas I. Hara, 6200 Shingle Pkwy., Minneapolis, Minn., for the petitioners. Robert F. Cunningham and Thomas E. Ritter, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined an income tax deficiency of $26,207 for 1986 against petitioners, husband and wife. After certain concessions by petitioners, the remaining issues are: (1) Whether petitioners effectively converted their former residence in Minnesota to an income-producing property prior to sale, thereby enabling them to deduct loss on sale of that residence as well as...

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