Sutton v. Commissioner

DORLIS F. SUTTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sutton v. Commissioner

Docket No. 19822-81.

United States Tax Court

T.C. Memo 1983-562; 1983 Tax Ct. Memo LEXIS 233; 46 T.C.M. (CCH) 1371; T.C.M. (RIA) 83562;

September 12, 1983.

Dorlis F. Sutton, pro se.

Robert J. Foley, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined a deficiency of $1,595 in petitioner's Federal income tax for 1978. The sole issue for decision is whether the new principal residence credit claimed by petitioner on her 1975 return must be recaptured in…