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BRITTON v. COMMISSIONER

Docket No. 13031-82.

47 T.C.M. 1332 (1984)

T.C. Memo. 1984-140

Gerald Howard Britton and Beverly Kathryn Britton v. Commissioner.

United States Tax Court.

Filed March 21, 1984.

Attorney(s) appearing for the Case

Gerald Britton, pro se, Tucson, Ariz. Marikay Lee-Martinez, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $1,881 in petitioners' Federal income taxes for 1979, which deficiency resulted from respondent's determination that petitioners were required to recapture a credit allowed to them in 1975 under section 441 for the purchase of a new principal residence.

Findings of Fact

Some...

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