I received a 1099A with principal loan bal of $351,000.00 and FMV$378,204.00. It was purchased with a primary res. Loan. It shows borrower personally liable for repayment of debt. House is in Oregon. I move into it for several months and was unable to live there for health reasons and moved back to my original residence. I see a $27,000.00 difference in value. Will I owe taxes or what?

No - you don't owe any income tax on "debt forgiveness" as the FMV was greater than the loan principal. This 1099-A form is for your information only. The only exception is if the principal loan balance that was forgiven - the $351K - is in excess of your purcase basis for the house. Under that scenario then it's possible that you have a reportable gain on the house (if you don't qualify for an exclusion of capital gains on your primary residence). This seems like an unlikely scenario.