United States Tax Court September 28, 1981, Docket No. 12023-78. (Bayly v. Commissioner)

ROGER C. BAYLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Bayly v. Commissioner Docket No. 12023-78. United States Tax Court T.C. Memo 1981-549; 1981 Tax Ct. Memo LEXIS 189; 42 T.C.M. (CCH) 1216; T.C.M. (RIA) 81549; September 28, 1981. *189 Basis in property sold by petitioner and his then wife in 1976 determined. Roger C. Bayly, pro se. Daniel J. Wiles, for the respondent.