Green v. Commissioner
United States Tax Court
Petitioner and another purchased a residence in Los Angeles in 1975. In 1979, petitioner moved to Baltimore, Maryland. Until 1982, she returned frequently to Los Angeles. In 1982, she moved out of the Los Angeles residence permanently. Petitioner attempted to sell the residence in 1982, but the joint owner refused to sell.
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Petitioner and another purchased a residence in Los Angeles in 1975. In 1979, petitioner moved to Baltimore, Maryland. Until 1982, she returned frequently to Los Angeles. In 1982, she moved out of the Los Angeles residence permanently. Petitioner attempted to sell the residence in 1982, but the joint owner refused to sell. Petitioner began legal proceedings for partition, which were not completed until 1986. Petitioner sold the residence in 1986. 1. Held: Petitioner need not recognize gain on the sale of her interest in the old residence except to the extent that the adjusted sales price of…
1Opinion of the Court
DOROTHY LOUISE GREEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Green v. Commissioner
Docket No. 20556-90
United States Tax Court
T.C. Memo 1992-439; 1992 Tax Ct. Memo LEXIS 457; 64 T.C.M. (CCH) 369;
August 3, 1992, Filed
As Corrected August 17, 1992.
Decision will be entered under Rule 155.
Petitioner and another purchased a residence in Los Angeles in 1975. In 1979, petitioner moved to Baltimore, Maryland. Until 1982, she returned frequently to Los Angeles. In 1982, she moved out of the Los Angeles residence permanently. Petitioner attempted to sell the residence in 1982, but the…
2Cases cited8 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Crocker v. CommissionerUnited States Tax Court · 1989
- Stolk v. CommissionerUnited States Tax Court · 1963
- Biltmore Homes, Inc. v. CommissionerCourt of Appeals for the Fourth Circuit · 1961
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Curtis B. Perry Laura L. Perry v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1996
- Gummer v. United StatesUnited States Court of Federal Claims · 1998