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ARNESON v. COMMISSIONER

Docket No. 10111-76.

36 T.C.M. 1586 (1977)

T.C. Memo. 1977-391

Don J. Arneson and Beatrice Arneson v. Commissioner.

United States Tax Court.

Filed November 14, 1977.

Attorney(s) appearing for the Case

Don J. Arneson, pro se, Box 141, Southbury, Conn. Thomas P. Dougherty, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $6,145 in petitioners' Federal income tax for 1973.

We have been asked to decide whether petitioners are entitled to nonrecognition under section 10341 of the gain realized by them in 1973 on the sale of their former residence.2

Findings of Fact

Some of the facts have been stipulated...

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