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PERRY v. COMMISSIONER

Docket No. 10827-92.

67 T.C.M. 2729 (1994)

T.C. Memo. 1994-177

Perry M. and Janice S. Brock v. Commissioner.

United States Tax Court.

Filed April 20, 1994.

Attorney(s) appearing for the Case

M. Gary Atkinson, 516 Second St., East, Twin Falls, Ida., for the petitioners. Janice D. Newell, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $8,988 in petitioners' Federal income tax for 1988. The sole issue for decision is whether, in computing the gain or loss realized upon the foreclosure of petitioners' property, the adjusted basis of...

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