1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2012-118
 

REESINK v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 2475-10.

T.C. Memo. 2012-118

PATRICK A. REESINK AND JILL MITCHEL REESINK, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed April 23, 2012.

Attorney(s) appearing for the Case

Woodford Gregory Rowland , for petitioners.

Chong S. Hong , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge.

Respondent determined a deficiency in petitioners' 2005 joint Federal income tax of $184,349 and a section 6662(a)1 accuracy-related penalty of $36,870. After concessions, the issues remaining for decision are:

(1) whether petitioners' sale of rental property followed by their purchase of real estate qualifies as a section 1031 like-kind exchange. We hold that it does...

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