Cyr v. Commissioner

STEVEN M. CYR AND BONNIE R. CYR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cyr v. Commissioner

Docket No. 18436-82.

United States Tax Court

T.C. Memo 1984-515; 1984 Tax Ct. Memo LEXIS 156; 48 T.C.M. (CCH) 1240; T.C.M. (RIA) 84515;

September 27, 1984.

Steven M. Cyr, pro se.

Kathey I. Shaw, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined a deficiency in petitioners' Federal income tax in the amount of $1,863 for 1979. After a concession by petitioners, the sole issue for decision is whether the new principal residence credit…