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CLAVIJO v. COMMISSIONER

Docket No. 2946-79.

41 T.C.M. 449 (1980)

T.C. Memo. 1980-529

German Clavijo and Bertha Clavijo v. Commissioner.

United States Tax Court.

Filed December 1, 1980.

Attorney(s) appearing for the Case

German Clavijo, pro se. Sara W. Dalton, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1976 in the amount of $1,691.

After concessions by petitioners, the issue for decision is whether the gain realized by petitioners from the sale of their second personal residence in 1976 is to be recognized in the year of sale or is to be "rolled over" pursuant to section 1034(a).1<...

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