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STUCCHI v. COMMISSIONER

Docket No. 1614-75.

35 T.C.M. 1052 (1976)

T.C. Memo. 1976-242

Rudolph M. Stucchi and Judith Stucchi v. Commissioner.

United States Tax Court.

Filed August 9, 1976.

Attorney(s) appearing for the Case

Richard J. DeAngelis, for the petitioners. Daniel P. Ehrenreich, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in petitioners' 1971 income tax in the amount of $1,061.33 and an addition to tax in the amount of $265.33 pursuant to section 6651(a), I.R.C. 1954. The principal matter at issue is whether gain realized by petitioners upon sale of certain property in Framingham, Massachusetts, qualifies for nonrecognition under section 1034, and in particular whether the property was "used" by petitioners...

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