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FOSTER v. COMMISSIONER

Docket No. 16696-10.

138 T.C. 51 (2012)

FRANCIS T. FOSTER and MAUREEN P. FOSTER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 30, 2012.

Attorney(s) appearing for the Case

Francis T. Foster and Maureen P. Foster, pro sese.

Michael T. Shelton, for respondent.

FOLEY, Judge:

After concessions, the issue for decision is whether petitioners are entitled to a section 361 first-time homebuyer credit relating to 2008.

FINDINGS OF FACT

In 1974, Francis and Maureen Foster purchased a residence in Western Springs, Illinois (old house). In February 2006, petitioners listed the old house for sale and began to spend considerable time at...

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