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WEHR v. COMMISSIONER

Docket No. 28808-84.

51 T.C.M. 1401 (1986)

T.C. Memo. 1986-284

Samuel E. and Daisy L. Wehr v. Commissioner.

United States Tax Court.

Filed July 8, 1986.

Attorney(s) appearing for the Case

Samuel E. Wehr, pro se. Michael L. Gompertz, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WOLFE, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d) of the Internal Revenue Code.1

Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $1,321.05. The sole issue for decision is whether petitioners are entitled to a residential energy credit under section 44C(a)(2).2

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