MEMORANDUM OPINION
LARO, Judge:
This case was submitted to the Court fully stipulated. See Rule 122. Petitioner petitioned the Court to redetermine respondent's determination of a $20,488 deficiency in her 1991 Federal income tax and a $4,098 accuracy-related penalty under section 6662(a). We must decide whether petitioner realized a $92,388 gain on the sale of her personal residence (the residence). We hold...
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