United States Tax Court.
Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By statutory notice dated February 27, 1981, respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1978 in the amount of $1,248. The sole issue to be decided is whether the new principal residence credit taken by petitioner on his 1975 return should be recaptured in the year 1978.
Findings of Fact
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