1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 76 T.C.M.
  5. 76 T.C.M. 402 (1998)
 

BARTLEY v. COMMISSIONER

Docket No. 14941-97.

76 T.C.M. 402 (1998)

T.C. Memo. 1998-322

Douglass H. and Suzanne M. Bartley v. Commissioner.

United States Tax Court.

September 10, 1998.

Attorney(s) appearing for the Case

Douglass H. and Suzanne M. Bartley, pro sese. Frederic J. Fernandez and Mark J. Miller, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent determined a $12,952 deficiency in petitioners' 1993 Federal income tax and a section 6662(a) accuracy-related penalty. Following concessions by petitioners, the issues for decision are (1) whether petitioners must include as income the gain realized from the sale of their residence in 1993, and (2) if that gain is includable in petitioners' 1993 income, then whether petitioners' failure to...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases