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DIBSY v. COMMISSIONER

Docket No. 16466-93.

70 T.C.M. 918 (1995)

T.C. Memo. 1995-477

Julius and Hanan Dibsy v. Commissioner.

United States Tax Court.

Filed October 4, 1995.

Attorney(s) appearing for the Case

Julius Dibsy, pro se. Roy Wulf, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a deficiency in petitioners' 1989 Federal income tax of $34,079 and additions to tax under sections 66541 and 6662(a) in the amounts of $191 and $6,816, respectively. The issues for our consideration are: (1) Whether petitioners are entitled to defer, as a like-kind exchange, the income realized on the sale...

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