1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 30 T.C.M.
  5. 30 T.C.M. 757 (1971)
 

BARRY v. COMMISSIONER

Docket No. 2157-69.

30 T.C.M. 757 (1971)

T.C. Memo. 1971-179

Arthur R. Barry and Elizabeth M. Barry v. Commissioner.

United States Tax Court.

Filed July 26, 1971.

Attorney(s) appearing for the Case

Thomas P. Brightwell, University of Denver, Denver, Colo., for the petitioners. John D. Moats, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in the income tax liability of petitioners for the taxable year 1966 in the amount of $1,045.04. The issue is whether gain from the sale of petitioners' house is subject to the nonrecognition provisions of section 1034.1

Findings of Fact

Some of the facts have been stipulated; they are so found and incorporated herein by this...

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