MEMORANDUM OPINION
RAUM, Judge:
The Commissioner determined an $18,759 deficiency in petitioner's 1990 income tax. At issue is the extent to which, if at all, petitioner is liable for tax upon capital gain realized upon the sale of the principal family residence in accordance with a divorce decree. The facts have been stipulated.
Petitioner, Charles F. Urbauer, resided in Troy, Michigan, when he...
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