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SHAW v. COMMISSIONER

Docket No. 5654-76.

69 T.C. 1034 (1978)

CHARLES M. SHAW AND JOYCE J. SHAW, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 30, 1978.

Attorney(s) appearing for the Case

Charles M. Shaw, pro se.

James C. Lanning, for the respondent.

OPINION

SIMPSON, Judge:

The Commissioner determined a deficiency of $10,260.20 in the petitioners' Federal income tax for 1973. The only issue to be decided is whether the fair market value of the petitioners' new principal residence which was acquired more than 1 year prior to the sale of their old principal residence can be included in "the cost of purchasing the new residence," within the meaning of section 1034 of the Internal Revenue Code of...

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