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HALE v. COMMISSIONER

Docket No. 4908-78.

39 T.C.M. 614 (1979)

T.C. Memo. 1979-481

George R. Hale and Pamela S. Hale v. Commissioner.

United States Tax Court.

Filed December 3, 1979.

Attorney(s) appearing for the Case

Nathaniel J. Cohen, 3330 Pacific Ave., Virginia Beach, Va., for the petitioner. Richard F. Stein, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $2,000 in petitioners' Federal income tax for the year 1975. The sole issue is whether petitioners are entitled to the $2,000 credit against tax for the purchase or construction of a new principal residence, all as is provided for by section 44(a) and (e).1

Findings of Fact

Some of the facts are stipulated and...

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