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SHIPES v. COMMISSIONER

Docket No. 18409-95.

74 T.C.M. 2 (1997)

T.C. Memo. 1997-304

William T. Shipes, Jr. and Kathy D. Shipes v. Commissioner.

United States Tax Court.

Filed July 1, 1997.

Attorney(s) appearing for the Case

William T. Shipes, Jr., & Kathy D. Shipes, pro sese. Monica J. Howland, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge:

Respondent determined a deficiency of $39,393 in petitioners' Federal income tax for taxable year 1991. We must decide whether section 10331 permits the use of multiple replacement periods in connection with a single condemnation of property. If we decide that section 1033 permits the use of multiple replacement periods, we must then decide whether petitioners replaced converted...

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