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BERTINO v. COMMISSIONER

Docket No. 5070-78.

75 T.C. 284 (1980)

EUGENE G. BERTINO AND SUSAN M. BERTINO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 18, 1980.

Attorney(s) appearing for the Case

Eugene G. Bertino, pro se.

Wayne R. Appleman, for the respondent.

GOFFE, Judge:

The Commissioner determined a deficiency of $2,074.55 in the petitioners' Federal income tax for their taxable year 1975. The only issue we decide is whether petitioners commenced construction on their residence prior to March 26, 1975, thus qualifying for the credit for the purchase of a new principal residence provided by section 44 of the Internal Revenue Code of 1954.1

FINDINGS OF FACT

Petitioners...

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