DOBIN v. COMMISSIONER

Docket No. 12701-78.

73 T.C. 1121 (1980)

DARRYL R. DOBIN AND MAVIS M. DOBIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 18, 1980.


Attorney(s) appearing for the Case

David F. Grams, for the petitioner.

Robert R. Rubin, for the respondent.


OPINION

NIMS, Judge:

Respondent has determined an income tax deficiency of $2,416.16 for the year 1975. The sole issue for our determination is whether petitioners are entitled to a section 441 tax credit for purchasing a new principal residence in the year 1975.

The facts in this case were fully stipulated. The stipulation of facts and attached exhibits are incorporated herein by reference.

Petitioners...

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