Roberge v. Commissioner

Armand F. Roberge v. Commissioner.

Roberge v. Commissioner

Docket No. 1555-63.

United States Tax Court

T.C. Memo 1966-1; 1966 Tax Ct. Memo LEXIS 279; 25 T.C.M. (CCH) 1; T.C.M. (RIA) 66001;

January 4, 1966

Gain on sale of rental property for cash recognized. Sections 1031, 1033, and 1034, I.R.C. 1954, not applicable.

Armand F. Roberge, pro se, 5021 12th St., Seattle, Wash. Eli Blumenfeld, for the respondent.

DRENNEN

Memorandum Findings of Fact and Opinion

DRENNEN, Judge: Respondent determined deficiencies in petitioner's income taxes for the years 1960 and 1961 in the amount of $546.93 and $1,022.27,…