Robert D. Pakcard v. Commissioner of IRS

Appellant Commissioner of Internal Revenue (“the Commissioner”) appeals the Tax Court’s grant of summary judgment to Appellee Robert Packard (“Mr. Packard”) on his pro se petition for review of a tax deficiency determination. At issue in this case is whether the Tax Court erred as a matter of law in holding that Mr. Packard and his wife, Marianna (“Mrs. Packard”) (collectively “the Packards”), were entitled to the first-time homebuyer tax credit even though, when considered as a single marital unit, they did not qualify for the credit under 26 U.S.C. § 36(c) of the Internal Revenue Code. We…