Quimbee logo
DMCA.com Protection Status
From our private database of 16,800+ case briefs...

Gates v. Commissioner

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


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


Holding and Reasoning (Marvel, J.)

Dissent (Halpern, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 450,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 450,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 16,800 briefs, keyed to 224 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Questions & Answers

Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial