T.C. Memo. 1997-227
UNITED STATES TAX COURT
CHARLES F. URBAUER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5323-95. Filed May 13, 1997.
Charles F. Urbauer, pro se.
Mark I. Siegel, for respondent.
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined an $18,759
deficiency in petitioner's 1990 income tax. At issue is the
extent to which, if at all, petitioner is liable for tax upon
capital gain realized upon the sale of the principal family
residence in accordance with a divorce decree. The facts have
been stipulated.
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