MILLER v. COMMISSIONER

Docket No. 1306-72.

32 T.C.M. 1375 (1973)

T.C. Memo. 1973-286

Martin Miller and Esther A. Miller v. Commissioner.

United States Tax Court.

Filed December 27, 1973.


Attorney(s) appearing for the Case

S.M. Schwartzfield, for the petitioners. Jay B. Kelly, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1969 in the amount of $2,093.93. Several issues have been settled by the parties. The sole remaining issue is whether petitioners' acquisition of property after expiration of the statutory replacement period qualifies as replacement property under section 10331 when no request for extension of time...

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