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ROBARTS v. COMMISSIONER

Docket No. 27290-91.

103 T.C. 72 (1994)

MARY K. ROBARTS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 27, 1994.

Attorney(s) appearing for the Case

George W. Ericksen, for petitioner.

Willie Fortenberry, Jr., for respondent.

OPINION

GERBER, Judge:

The parties filed cross-motions for summary judgment concerning whether petitioner was entitled to elect to exclude gain from the sale of her residence under section 1211 for 1988, when such an exclusion had been claimed for 1979. Respondent determined a $32,894 deficiency in petitioner's 1988 income tax based solely upon the disallowance of petitioner's...

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