T.C. Memo. 1998-263
UNITED STATES TAX COURT
DONNA M. NEIGHBORS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27654-96. Filed July 20, 1998.
David W. Freese, for petitioner.
Lisa M. Oshiro, for respondent.
MEMORANDUM OPINION
LARO, Judge: This case was submitted to the Court fully
stipulated. See Rule 122. Petitioner petitioned the Court to
redetermine respondent's determination of a $20,488 deficiency in
her 1991 Federal income tax and a $4,098 accuracy-related penalty
under section 6662(a). We must decide whether petitioner
realized a $92,388 gain on the sale of her personal residence
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