1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 70 T.C.M.
  5. 70 T.C.M. 72 (1995)
 

KOPPEN v. COMMISSIONER

Docket No. 25722-93.

70 T.C.M. 72 (1995)

T.C. Memo. 1995-316

Arthur L. Koppen v. Commissioner.

United States Tax Court.

Filed July 18, 1995.

Attorney(s) appearing for the Case

Bernard J. Gartland, Palm Desert, Calif., for the petitioner. Robert A. Duffy, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

In a notice of deficiency dated September 2, 1993 (notice), respondent determined a deficiency in petitioner's Federal income tax for 1990 in the amount of $36,102. The only issue for decision is whether petitioner is entitled to exclude under section 1211 the gain from the sale of a house he sold during that year.

FINDINGS OF FACT

Some of the facts have...

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