Memorandum Opinion
PETERSON, Special Trial Judge:
This case was assigned to Marvin F. Peterson pursuant to section 7456(d) and Rules 180, 181 and 182.
Respondent determined a deficiency in petitioners' 1982 Federal income tax in the amount of $4,000. The only issue is whether petitioners are entitled to a residential energy credit in the amount of $4,000.
Petitioners resided at 35982 Stevens Boulevard, Eastlake...
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