1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 67 T.C.M.
  5. 67 T.C.M. 3035 (1994)
 

PERRY v. COMMISSIONER

Docket No. 12756-92.

67 T.C.M. 3035 (1994)

T.C. Memo. 1994-247

Curtis B. and Laura L. Perry v. Commissioner.

United States Tax Court.

Filed May 31, 1994.

Attorney(s) appearing for the Case

John R. McCabe, 1440 N. Harbor Blvd., Fullerton, Calif., for the petitioners. Ursula P. Gee and Linette B. Angelastro, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $16,329 in petitioners' Federal income taxes for 1988 and an $816.45 addition to tax under section 6653(a). The issues for decision are whether petitioners are entitled to roll over the gain from the sale of a residence; the amount of depreciation that petitioners are entitled to deduct on a mobile home; and whether petitioners are liable for the section 6653(a) negligence...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases