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square-foot home on the Turlock property the following month and
continued to occupy that dwelling as their residence up to and
through the time of trial.
Shortly after moving in, because the existing 1,400 square
feet were insufficient to accommodate the needs of their family,
petitioners began preparations for building additional living
space. Initially, petitioners contemplated constructing an
attached addition. A power line easement, however, rendered such
a plan unworkable. Hence, petitioners decided to build a
detached residential structure of more than 3,000 square feet on
the Turlock property, to be located behind the existing home.
Mr. Parker (petitioner) had read about the tax benefits available
under section 1034, and he inquired of his tax accountant whether
the cost of the detached unit would qualify as part of the
purchase price of the new residence. The tax accountant
indicated that it would.
Prior to beginning construction, petitioners applied for and
obtained a building permit from the City of Turlock for what the
permit designated a “new” “SFD” (single family dwelling).
Petitioners likewise secured a conditional use permit and
variance to have the existing 1,400-square-foot home redesignated
and allowed to remain in place as a “second dwelling unit on a
single family zoned lot”, in accordance with Turlock Municipal
Code section 9-2-506. These administrative steps were
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Last modified: May 25, 2011