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HAMES v. COMMISSIONER

Docket No. 30807-81.

46 T.C.M. 1236 (1983)

T.C. Memo. 1983-532

Randy Hames and Carolyn Hames v. Commissioner.

United States Tax Court.

Filed August 29, 1983.

Attorney(s) appearing for the Case

Randy Hames and Carolyn Hames, pro se, Decatur, Ala. Frank Simmons, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $2,000 in petitioners' income tax for the taxable year 1978. The sole issue to be decided is whether a new principal residence tax credit claimed in 1975 under section 44(a)1 must be recaptured in 1978 under section 44(d).

Findings of Fact

Some of the facts have been stipulated and are found accordingly. The stipulation...

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