Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $2,639.08. The sole adjustment giving rise to the income tax deficiency, and the only issue in this case, concerns whether petitioners are entitled to a residential energy tax credit with respect to a geothermal energy device for the 1981 taxable year. Some of the facts have been stipulated and are incorporated...
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