1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 73 T.C.M.
  5. 73 T.C.M. 2490 (1997)
 

DE OCAMPO v. COMMISSIONER

Docket No. 11624-94.

73 T.C.M. 2490 (1997)

T.C. Memo. 1997-161

James P. De Ocampo and Marla L. De Ocampo v. Commissioner.

United States Tax Court.

Filed April 1, 1997.

Attorney(s) appearing for the Case

A. Nathan Zeliff, for the petitioners.1 Patricia Anne Golembiewski, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent determined a $38,819 deficiency for 1989 and a $7,764 accuracy-related penalty under section 6662(a).

The issues for decision are: (1) Whether petitioners may defer recognition of gain from the sale of their former principal residence under section 1034(a) when title to their new residence was acquired by the parents of petitioner James De Ocampo, and (2) whether petitioners are liable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases