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POWELL v. COMMISSIONER

Docket No. 9750-79.

74 T.C. 552 (1980)

ROBERT L. POWELL III AND BELVA H. POWELL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 10, 1980.

Attorney(s) appearing for the Case

John. W. Beddow, for the petitioners.

Edwina L. Wilson, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined a deficiency of $1,179.07 in petitioners' Federal income tax for 1975. The only issue for our determination is whether petitioners are entitled, under section 44,1 to a credit for the purchase of a new principal residence.

This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and attached exhibits are...

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