Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $19,876 in petitioner's Federal income tax for 1988. The sole issue remaining for decision is whether the disposition of certain real property and the acquisition of other real property constituted a nontaxable exchange under section 1031.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue.<...
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