DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

143036P.pdf   08/28/2015  Marvin DeBough  v.  Douglas Shulman, Comm. IRS
   U.S. Court of Appeals Case No:  14-3036
   The United States Tax Court   
   [PUBLISHED] [Kelly, Author, with Loken and Bye, Circuit Judges] 
   Federal Tax Court. The Tax Court did not err in finding taxpayer was not 
   entitled to the principal-residence exclusion contained in 26 U.S.C. Sec. 
   121 because he had not resold the property within one year of 
   reacquisition.