T.C. Memo. 1998-322 UNITED STATES TAX COURT DOUGLASS H. AND SUZANNE M. BARTLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14941-97. Filed September 10, 1998. Douglass H. and Suzanne M. Bartley, pro sese. Frederic J. Fernandez and Mark J. Miller, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Respondent determined a $12,952 deficiency in petitioners' 1993 Federal income tax and a section 6662(a) accuracy-related penalty. Following concessions by petitioners, the issues for decision are (1) whether petitioners must include as income the gain realized from the sale of their residence in 1993,Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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