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NEWBORN v. COMMISSIONER

Docket No. 21581-84.

94 T.C. 610 (1990)

BARRY H. NEWBORN AND MICHELE NEWBORN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 19, 1990.

Attorney(s) appearing for the Case

Louis A. Prosperi, for the petitioners.

Frank A. Falvo, for the respondent.

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1980 in the amount of $4,000. The issue for decision is whether petitioners are entitled to a residential energy credit under section 44C1 for their purchase and installation of certain energy-saving equipment in connection with their new home.

FINDINGS OF FACT

Some of the facts have been stipulated; the stipulations...

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