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CYR v. COMMISSIONER

Docket No. 18436-82.

48 T.C.M. 1240 (1984)

T.C. Memo. 1984-515

Steven M. Cyr and Bonnie R. Cyr v. Commissioner.

United States Tax Court.

Filed September 27, 1984.

Attorney(s) appearing for the Case

Steven M. Cyr, pro se, Beaverton, Ore. Kathey I. Shaw, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $1,863 for 1979. After a concession by petitioners, the sole issue for decision is whether the new principal residence credit claimed by petitioners in 1975 must be recaptured in 1979. This depends on whether the replacement residence purchased by petitioners was a...

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