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CALLAHAN v. COMMISSIONER

Docket No. 22638-80.

44 T.C.M. 1114 (1982)

T.C. Memo. 1982-526

Austin J. Callahan and Clara R. Callahan v. Commissioner.

United States Tax Court.

Filed September 14, 1982.

Attorney(s) appearing for the Case

Austin J. Callahan, pro se, Flower Mound, Tex. Paula M. Jung, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $1,186.48 in the petitioners' Federal income tax for 1978. The sole issue for decision is whether, under section 44(d) of the Internal Revenue Code of 1954,1 a credit previously allowed for the acquisition of a new principal residence is subject to recapture in 1978.

Findings of Fact

Some of the facts have been...

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