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BLATT v. COMMISSIONER

Docket No. 21351-91.

67 T.C.M. 2125 (1994)

T.C. Memo. 1994-48

Phil Blatt and Elaine Forge Blatt v. Commissioner.

United States Tax Court.

Filed February 7, 1994.

Attorney(s) appearing for the Case

Phil Blatt, pro se. Mark E. Menacker and Jeri L. Gartside, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' 1989 Federal income tax in the amount of $25,358 and an addition to tax under section 6662(a) in the amount of $4,072.1

On October 13, 1989, petitioners exchanged residential rental property (the Spinel Avenue property) for mountain vacation rental property (the Cedar Lane property). The exchange constituted a like...

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