Samuel E. Bogley and Anita C. Bogley v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the taxpayers' sale of 10 acres of unimproved land, less than a year after the sale of the dwelling unit and surrounding 3 acres from the original 13-acre parcel, qualified as a sale of the taxpayers' principal residence

Source: CourtListener parenthetical corpus (CC0).