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COLLINS v. COMMISSIONER

Docket No. 64285.

29 T.C. 670 (1958)

DENNY L. COLLINS AND KATHRYN COLLINS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 20, 1958.

Attorney(s) appearing for the Case

Joshua W. Miles, Esq., for the petitioners.

Marion B. Morton, Esq., for the respondent.

MULRONEY, Judge:

The respondent determined a deficiency in the income tax of petitioners for the taxable year 1953 in the amount of $1,881.60. Some adjustments were not contested by the petitioners and the only question presented is whether petitioners are entitled to the nonrecognition of gain exemption provided for in section 112 (f), I. R. C. 1939, with respect to a transaction wherein petitioners sold property under...

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