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PEIPER v. COMMISSIONER

Docket No. 3254-82.

49 T.C.M. 338 (1984)

T.C. Memo. 1984-656

Larry R. Peiper and Laura L. Peiper v. Commissioner.

United States Tax Court.

Filed December 19, 1984.

Attorney(s) appearing for the Case

Larry R. Peiper and Laura L. Peiper, pro se, Lake City, Fla. Max K. Boyer, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency in the amount of $1,993.02 in petitioners' joint 1979 Federal income tax. The sole issue for determination is whether the new principal residence credit claimed by petitioners in 1975 must be recaptured in 1979.

Findings of Fact

This case was submitted fully stipulated. The stipulation of facts and attached exhibits are incorporated herein by this...

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