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The Internal Revenue Service assigned revenue agent Linda
Richards (Ms. Richards) to examine petitioners' 1990 return.
That examination focused on petitioners' sale of their California
residence and their deferral of the recognition of gain from that
sale. In a meeting with Ms. Richards that took place on June 1,
1993, Mr. Skorniak informed Ms. Richards that he moved into the
3405 house in May or June 1992. In January 1994, during a
telephonic discussion with Ms. Richards, Mr. Skorniak advised her
that he believed that the law with respect to the deferral of
gain recognition on the sale of a principal residence was "unfair
and that he would do anything that he could to see that it was
changed, which would include talking with accountants and legis-
lators."
As of January 31, 1992, petitioners were not using the 3405
house as their principal residence.
OPINION
Petitioners bear the burden of proving error in respondent's
determination regarding the gain from the sale of their Califor-
nia residence. See Rule 142(a); Welch v. Helvering, 290 U.S.
111, 115 (1933).
Petitioners attempted to satisfy their burden of proof in
this case through the testimony of Mr. Skorniak, their son Donald
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