Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121.
Respondent issued a notice of deficiency to petitioners on October 30, 1984. In the notice of deficiency respondent determined that petitioners were not entitled to claim the amount of $2,073.00 as a residential energy credit under section 44C on their 1980 joint Federal...
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