BRUCE, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the year 1975 in the amount of $1,713, as set forth in his statutory notice of deficiency dated July 12, 1978. The issue presented for our decision is whether the construction of petitioners' new residence was commenced before March 26, 1975, thereby entitling petitioners to a credit under section 44.
FINDINGS OF FACT
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