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DANZINGER v. COMMISSIONER

Docket No. 686-80.

43 T.C.M. 539 (1982)

T.C. Memo. 1982-74

Edward and Kay Danzinger v. Commissioner.

United States Tax Court.

Filed February 11, 1982.

Attorney(s) appearing for the Case

Edward and Kay Danzinger, pro se, Kaneohe, Hawaii. Henry E. O'Neill, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $5,602 in petitioners' Federal income tax for 1977. The sole issue for decision is whether the time limitation in section 1034(a)1 on the purchase of a "new residence" preceding or following the sale of an "old residence" is unconstitutional in light of the longer time limitation provided in section 1034(h) for members of the Armed Forces...

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