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BIGGS v. COMMISSIONER

Docket No. 7272-75.

69 T.C. 905 (1978)

FRANKLIN B. BIGGS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 13, 1978.

Attorney(s) appearing for the Case

Joshua W. Miles and Louis F. Friedman, for the petitioner.

Robert E. Dallman, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $5,261.42 in the petitioner's Federal income tax for 1969. The sole issue remaining for decision is whether the petitioner's transfer of real property situated in Maryland and receipt of real property situated in Virginia constituted an exchange within the meaning of section 1031 of the Internal Revenue Code of 1954.1

FINDINGS OF FACT

Some of the facts...

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