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BAYLY v. COMMISSIONER

Docket No. 12023-78.

42 T.C.M. 1216 (1981)

T.C. Memo. 1981-549

Roger C. Bayly v. Commissioner.

United States Tax Court.

Filed September 28, 1981.

Attorney(s) appearing for the Case

Roger C. Bayly, pro se. Daniel J. Wiles, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1976 in the amount of $2,249. After concessions by petitioner the only issue remaining is whether petitioner realized a gain pursuant to section 1001(a)1 as a result of the sale of property in 1976, and if so, the extent of that gain.

Findings of Fact

Some of the...

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