T.C. Memo. 1995-579
UNITED STATES TAX COURT
JAMES T. AND GOLDIE L. RYAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14073-93, 23885-94. Filed December 5, 1995.
Karey A. Schoenfeld, for petitioners.
Brenda M. Fitzgerald, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners' Federal income tax of $12,925 for 1989 and $13,294
for 1991.
The sole issue for decision is whether petitioners may defer
the gain realized on the sale of their old principal residence
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