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RECIO v. COMMISSIONER

Docket No. 29628-89.

61 T.C.M. 2626 (1991)

T.C. Memo. 1991-215

Robert J. Recio and Linda Bailey-Recio v. Commissioner.

United States Tax Court.

Filed May 16, 1991.

Attorney(s) appearing for the Case

Robert J. Recio and Linda Bailey-Recio, pro se. Carmino J. Santaniello, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

This case was assigned and heard pursuant to section 7443A(b)(3) and Rule 180 et seq.1

Respondent determined a deficiency in petitioners' joint Federal income tax for 1985 in the amount of $2,093.

Following a concession by petitioners, the issue for decision is whether petitioners may defer the recognition of gain realized on the sale of their principal residence...

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