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DECLEENE v. COMMISSIONER

Docket No. 24459-97.

115 T.C. 457 (2000)

DONALD DECLEENE AND DORIS DECLEENE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 17, 2000.

Attorney(s) appearing for the Case

Brian R. Mudd, for petitioners.

Michael J. Calabrese, for respondent.

BEGHE, Judge:

Respondent determined for the taxable year 1993 that petitioners had a Federal income tax deficiency of $23,796 and were liable for a section 6662(a)1 accuracy-related penalty of $4,759.

The sole substantive issue for decision is whether the subject transactions qualified as a taxable sale of the Lawrence Drive property and a like-kind section 1031(a)(1) exchange of the McDonald Street property, as petitioners...

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