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YATES v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 3685-11.

T.C. Memo. 2013-28

JESSIE G. YATES III AND MELISSA LONG YATES, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 24, 2013.

Attorney(s) appearing for the Case

Jessie G. Yates III and Melissa Long Yates, pro sese.

Olivia H. Rembach , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge:

Respondent determined a $123,648 deficiency and a $24,729.60 accuracy-related penalty under section 6662(a)1 for petitioners' taxable year 2006. Following concessions, the remaining issues for decision relate to petitioners' section 1031 like-kind exchange. In particular, we must determine:

(1) whether petitioners held real property at 831 Memorial...

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