MEMORANDUM AND ORDER
NEAHER, District Judge.
As part of the Tax Reduction Act of 1975 ("Act"), Congress granted a tax credit to taxpayers who purchased a new principal residence. P.L. 94-12, Section 208; 26 U.S.C. § 44. To be eligible for the credit, which was largely limited to purchases in 1975, the taxpayer had to attach to his income tax return a certification by the seller that the purchase price was the lowest price at which the new residence...
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