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MURPHY v. COMMISSIONER

Docket No. 10275-92.

103 T.C. 111 (1994)

WILLIAM H. MURPHY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 2, 1994.

Attorney(s) appearing for the Case

James Roach II, for petitioner.

Andrew J. Gottlieb, for respondent.

OPINION

RAUM, Judge:

The Commissioner determined an income tax deficiency of $45,035 and additions to tax under sections 6653(a) and 6661 of $2,252 and $11,259, respectively, for the year 1988.1 Petitioner and his then wife sold their jointly owned principal residence. About a year later the couple separated, and prior to divorce petitioner purchased a principal residence for...

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