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SNOWA v. C.I.R.

No. 95-2864.

123 F.3d 190 (1997)

Jeanne Greene SNOWA, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 19, 1997.

Attorney(s) appearing for the Case

ARGUED: William S. Carnell, Third Year Law Student, University of Virginia School of Law, Charlottesville, VA, for Appellant. Thomas Vincent Linguanti, Tax Division, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: Neil L. Walters, Supervising Attorney, Erin McCoy, Third Year Law Student, University of Virginia School of Law, Charlottesville, VA, for Appellant. Loretta C. Argrett, Assistant Attorney General, David I. Pincus, Tax Division, United States Department of Justice, Washington, DC, for Appellee.

Before WILKINS and MICHAEL, Circuit Judges, and BUTZNER, Senior Circuit Judge.

Reversed by published opinion. Judge MICHAEL wrote the opinion, in which Judge WILKINS and Senior Judge BUTZNER joined.

OPINION

MICHAEL, Circuit Judge:

In this case we decide how § 1034 of the Internal Revenue Code (the Code) treats a taxpayer seeking deferral of capital gains taxes on the sale of a principal residence if the taxpayer has divorced and remarried during the two-year replacement period. Tax deferral is available under § 1034...

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