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PETRUCCI v. COMMISSIONER

Docket No. 10049-81.

47 T.C.M. 1003 (1984)

T.C. Memo. 1984-51

Stephen G. Petrucci and A. Nannette Petrucci v. Commissioner.

United States Tax Court.

Filed January 31, 1984.

Attorney(s) appearing for the Case

Stephen G. Petrucci, Pro se. James Gehres, for the respondent.

Memorandum Opinion

COHEN, Judge:

Respondent determined a deficiency of $2,000 in petitioners' Federal income taxes for the year ended December 31, 1977, resulting from respondent's determination that petitioners were required to recapture a credit claimed in 1975 under section 44.1

All of the facts have been stipulated, and the stipulation of facts is incorporated herein by this reference. Petitioners resided within the...

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