Gates v. Commissioner

135 T.C. 1 (2010)

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Gates v. Commissioner

United States Tax Court
135 T.C. 1 (2010)

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Facts

David and Christine Gates (plaintiffs) completely demolished a house that they used as their principal residence. The Gateses then built, but never occupied, a new house on the same property. Later, the Gateses realized a large gain on the sale of the property. The Gateses claimed that they were entitled by statute to exclude this gain from their gross income because the original house had been their principal residence for long enough to qualify the Gateses for an exclusion for the sale of their principal residence. The commissioner of internal revenue (commissioner) (defendant) denied the exclusion because the Gateses had never lived in the only house that was on the property when the property was sold. The Gateses filed a petition challenging the denial of the exclusion.

Rule of Law

Issue

Holding and Reasoning (Marvel, J.)

Dissent (Halpern, J.)

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Federal Income Tax

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