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GRUBBS v. COMMISSIONER

Docket No. 11772-78.

40 T.C.M. 655 (1980)

T.C. Memo. 1980-250

Paul A. Grubbs and Brenda S. Grubbs v. Commissioner.

United States Tax Court.

Filed July 15, 1980.

Attorney(s) appearing for the Case

Paul A. Grubbs, pro se. Gary A. Benford, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1975 in the amount of $2,000. The issue for decision is whether petitioners are entitled to a credit under section 441 for the purchase of a new principal residence.

Findings of Fact

Some of the facts have been stipulated; the stipulation and the stipulated exhibits...

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