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GUNDERSHEIM v. COMMISSIONER

Docket No. 2143-79.

74 T.C. 573 (1980)

ARTHUR GUNDERSHEIM AND LORELEI J. GUNDERSHEIM, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 12, 1980.

Attorney(s) appearing for the Case

Lorelei J. Gundersheim, pro se.

Robert N. Armen, for the respondent.

DAWSON, Judge:

Respondent determined a deficiency of $2,130.80 in petitioners' Federal income tax for the year 1975. At issue is whether the petitioners, who bought shares in a cooperative apartment corporation, are entitled to a tax credit under section 441 for the purchase of a "new principal residence" where the property was used for commercial purposes prior to its conversion to residential...

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