I sold property (bare land) after friends that bought an adjoining parcel sold their plot. We planned to split utilities and site work cost. Is this an unforeseen circums

[lleitch08]

We purchased the two plots separately but at the same time with plans to eventually build together while splitting utilities,site work and any other potential shared costs. Due to them changing their mind and selling their property I also sold mine.

[Hal_Al]

For what purpose are you wanting to apply "unforeseen circumstances"? The sale of vacant property does not qualify for the home sale exclusion. 

The application of the "unforeseen circumstances" rule is subject to IRS scrutiny. I'm of the opinion, even if it was your primary residence, those circumstances would be weak.