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SUHR v. COMMISSIONER

Docket No. 15074-98.

81 T.C.M. 1114 (2001)

T.C. Memo. 2001-28

Robert W. Suhr v. Commissioner.

United States Tax Court.

Filed February 8, 2001.

Attorney(s) appearing for the Case

Michael J. Johrendt, for the petitioner.

Gary R. Shuler, Jr., for the respondent.

MEMORANDUM OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax of $29,757 for 1994 and $15,856 for 1995 and accuracy-related penalties under section 6662(a) of $2,640 for 1994 and $3,171 for 1995.

After concessions, the issue for decision is whether petitioner is liable for tax on one-half of the capital gain realized on the sale of a house (the Arden Road house) that his former wife owned, one-half of the...

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