Danzinger v. Commissioner

EDWARD AND KAY DANZINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Danzinger v. Commissioner

Docket No. 686-80.

United States Tax Court

T.C. Memo 1982-74; 1982 Tax Ct. Memo LEXIS 681; 43 T.C.M. (CCH) 539; T.C.M. (RIA) 82074;

February 11, 1982.

Edward and Kay Danzinger, pro se.

Henry E. O'Neill, for the respondent.

FEATHERSTON

MEMORANDUM OPINION

FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $ 5,602 in petitioners' Federal income tax for 1977. The sole issue for decision is whether the time limitation in section 1034(a) 1 on the purchase of a "new residence"…