Memorandum Opinion
PAJAK, Special Trial Judge:
This case was assigned pursuant to section 7456 of the Code and Rule 180.
Respondent determined a deficiency in petitioners' 1980 Federal income tax in the amount of $1,976. The only issue for decision is whether petitioners are entitled to a residential energy credit under section 44C.
To the extent stipulated, the relevant facts are so found.
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