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GARDNER v. COMMISSIONER OF INTERNAL REVENUE

No. 15676-09.

T.C. Memo. 2011-137

MARK S. AND CHERYL R. GARDNER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 20, 2011.

Attorney(s) appearing for the Case

Gregory P. White , for petitioners.

Molly H. Donohue and Mary P. Hamilton , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge.

Respondent determined a $39,059 deficiency in, and a $9,764.75 addition to tax with respect to, petitioners' 2004 Federal income tax.

The parties have resolved several of the adjustments giving rise to that deficiency, and some are only computational. They have left two issues for us to decide: (1) The character of gain realized on petitioner husband's disposition of a portion of one parcel...

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