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COX v. COMMISSIONER

Docket No. 21253-84.

54 T.C.M. 467 (1987)

T.C. Memo. 1987-455

James D. & Betty J. Cox v. Commissioner.

United States Tax Court.

Filed September 10, 1987.

Attorney(s) appearing for the Case

James D. Cox, pro se. Scott Anderson, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency in the amount of $2,304.00 in petitioners' joint 1980 Federal income tax. The sole issue for determination is whether petitioners are entitled to a residential energy credit under section 44C(a)(2).1

Some of the facts have been stipulated and are found accordingly. The stipulation of facts

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