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BABNEW v. COMMISSIONER

Docket No. 17318-80.

45 T.C.M. 1356 (1983)

T.C. Memo. 1983-213

Lester H. Babnew and Alma E. Babnew v. Commissioner.

United States Tax Court.

Filed April 19, 1983.

Attorney(s) appearing for the Case

Lester H. Babnew, pro se, Rio Rico, Ariz. Terence D. Woolston, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $1,254 in petitioners' 1977 Federal income tax. The only issue is whether petitioners must recapture a new principal residence tax credit claimed as the result of their purchase of a home in 1975.

Findings of Fact

Some of the facts are stipulated and found accordingly.

Petitioners, Lester H. Babnew and Alma E. Babnew, resided in Nogales, Ariz...

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