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SKORNIAK v. COMMISSIONER

Docket No. 3269-95.

71 T.C.M. 2756 (1996)

T.C. Memo. 1996-178

Robert R. Skorniak and Mary Skorniak v. Commissioner.

United States Tax Court.

Filed April 11, 1996.

Attorney(s) appearing for the Case

Robert R. Skorniak, pro se, and Elaine C. Tunzat, for the petitioners.1 Catherine J. Caballero, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1990 in the amount of $39,705.

The only issue remaining for decision is whether a house constructed by petitioners during the years 1990 through 1992 was used by them as their principal residence within the time prescribed by section 1034(a).2 We hold that it was not.

FINDINGS OF FACT...

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