David A. and Marilyn P. Knight - Page 1

                                 T.C. Memo. 1998-107                                  

                               UNITED STATES TAX COURT                                

                   DAVID A. AND MARILYN P. KNIGHT, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16522-96.                   Filed March 16, 1998.           

               David A. and Marilyn P. Knight, pro sese.                              
               John J. Lancaster, for respondent.                                     

                      MEMORANDUM FINDINGS OF FACT AND OPINION                         

               JACOBS, Judge:  Respondent determined a $27,412 deficiency in          
          petitioners' 1993 Federal income tax.  The sole issue for decision          
          is whether petitioners may defer recognition of gain realized on            
          the sale of two residential rental properties pursuant to section           
               Unless otherwise indicated, all section references are to the          

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