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GURTA v. COMMISSIONER

Docket No. 40357-84.

53 T.C.M. 596 (1987)

T.C. Memo. 1987-194

Daniel J. and Lorraine A. Gurta v. Commissioner.

United States Tax Court.

Filed April 13, 1987.

Attorney(s) appearing for the Case

Daniel J. Gurta and Lorraine A. Gurta, pro sese. Karen J. Goheen, for the respondent.

Memorandum Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1981 in the amount of $854.37. The sole issue for decision is whether petitioners are entitled to a residential energy credit under section 44C(a)(2).1

This case was submitted fully stipulated under Rule 122. The stipulation of facts and stipulated exhibits are incorporated herein by this reference...

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