1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 1281 (1983)
 

CHAVEZ v. COMMISSIONER

Docket No. 20422-81.

45 T.C.M. 1281 (1983)

T.C. Memo. 1983-199

Donna Marie Christensen Chavez (formerly Donna Parra) v. Commissioner.

United States Tax Court.

Filed April 11, 1983.

Attorney(s) appearing for the Case

Donna C. Chavez, pro se, Albuquerque, N.M. Deborah A. Butler, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,508 in petitioner's Federal income tax for 1978. The sole issue to be decided is whether petitioner qualifies under section 10341 for the deferment of gain from the sale of her former residence.

This case was submitted fully stipulated, and the facts as stipulated are found. Petitioner was a legal resident of Albuquerque, New...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases