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AMON v. COMMISSIONER

Docket Nos. 13845-79, 13847-79.

42 T.C.M. 1167 (1981)

T.C. Memo. 1981-535

Glenn C. and Nelle D. Amon v. Commissioner. Horace T. Ardinger, Jr. and Anna M. Ardinger v. Commissioner.

United States Tax Court.

Filed September 22, 1981.

Attorney(s) appearing for the Case

James G. Vetter, Jr. 2468 One Main Place, Dallas, Tex., for the petitioners. John W. Dierker, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1976 as follows:

   Docket Number                  Deficiency

    13845-79 ..................  $28,170.94
    13847-79 ..................   25,097.38

The sole issue for decision is whether petitioners sustained an ordinary loss or a capital loss upon the voluntary reconveyance...

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