Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined a deficiency of $1,595 in petitioner's Federal income tax for 1978. The sole issue for decision is whether the new principal residence credit claimed by petitioner on her 1975 return must be recaptured in 1978. This depends on whether the replacement residence purchased by petitioner was a "new principal residence" within the meaning...
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