Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated March 4, 1981 respondent determined a deficiency of $1,126 in petitioners' Federal income tax for the taxable year 1978. The sole issue for decision is whether petitioners must recapture on their 1978 Federal income tax return the $1,126 new residence credit claimed on their joint income tax return in 1975.
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