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AAGAARD v. COMMISSIONER

Docket No. 5907-67.

56 T.C. 191 (1971)

ROBERT W. AAGAARD & MARGERY B. AAGAARD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 28, 1971.

Attorney(s) appearing for the Case

Robert W. Aagaard, pro se.

Lewis M. Porter, Jr., for the respondent.

IRWIN, Judge:

The Commissioner determined deficiencies in petitioners' income tax in the amounts of $923.67 and $3,059.68 for the years 1964 and 1965, respectively.

Petitioners did not contest certain determinations in respondent's notice of deficiency. Therefore, the issues for decision are as follows:

(1) Whether petitioners are permitted under section 1031 (a) of the Internal Revenue Code of 19541 to defer in...

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