MEMORANDUM OPINION
RAUM, Judge:
The Commissioner determined an $18,759 deficiency in petitioner's 1990 income tax. At issue is the extent to which, if at all, petitioner is liable for tax upon capital gain realized upon the sale of the principal family residence in accordance with a divorce decree. The facts have been stipulated.
Petitioner, Charles F. Urbauer, resided in Troy, Michigan, when he...
Let's get started
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.