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CLAPHAM v. COMMISSIONER

Docket Nos. 2733-73, 2734-73.

63 T.C. 505 (1975)

ROBERT G. CLAPHAM AND JOAN D. CLAPHAM, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 30, 1975.

Attorney(s) appearing for the Case

Robert G. Clapham, pro se.

Alan R. Herson, for the respondent.

OPINION

WILBUR, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes for the year 1969:

  Robert G. Clapham --------------------   $899.21
  Joan D. Clapham ----------------------    361.01

Due to concessions made, the only issue for decision is whether the Commissioner erred in determining that the sale of a house by petitioners did not qualify...

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