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PERRY v. C.I.R.

No. 94-70817.

91 F.3d 82 (1996)

Curtis B. PERRY; Laura L. Perry, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 31, 1996.

Attorney(s) appearing for the Case

John R. McCabe, Fullerton, California, for petitioners-appellants.

Gary R. Allen and Janet A. Bradley, United States Department of Justice, Washington, DC, for respondent-appellee.

Before: HALL, O'SCANNLAIN and KLEINFELD, Circuit Judges.

CYNTHIA HOLCOMB HALL, Circuit Judge:

We are asked to consider the application of I.R.C. section 1034 to property relinquished in a divorce settlement. The tax court determined that a taxpayer could not defer recognition of gain from the sale of his former marital residence. The taxpayer had vacated the property permanently, intending never to return, pursuant to a divorce settlement which gave his former wife an exclusive right...

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