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GIBSON v. COMMISSIONER

Docket No. 2906-80.

44 T.C.M. 168 (1982)

T.C. Memo. 1982-342

Stuart L. Gibson and Gretchen B. Gibson v. Commissioner.

United States Tax Court.

Filed June 21, 1982.

Attorney(s) appearing for the Case

Stuart L. Gibson, Irvine, Calif., pro se. Miles D. Friedman, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined income tax deficiencies against petitioners Stuart and Gretchen Gibson in the amounts of $1,716 and $985 for 1976 and 1977, respectively. After concessions, the issues for decision are: (1) Whether a disposition of one investment property in 1976 and acquisition of another such property in 1976, by a partnership in which petitioners had a one-half interest, qualifies as as an...

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