In this case, the IRS denied a first-time homebuyer credit (FTHBC) in a transaction involving a mother and her son. Two properties were involved. The mother conveyed property "A" to a third party who then conveyed it to the son later the same day. While the home purchase was completely financed, the son never made full payment for the house pursuant to the purchase contract. The son and his wife claimed a FTHBC for the home, but IRS denied the credit on the basis that the home was purchased from the mother via a lender who never had full possession of the home before its sale. The court agreed with the IRS on the basis that the substance of the transaction was a purchase of the home was, in reality, a purchase from the mother. Basically the same set of facts involved property "B". The FTHBC that was claimed for that property was ultimately returned after consultation with IRS. Moreland v. Koskinen, No. CV-13-S-579-NW, 2014 U.S. Dist. LEXIS 53308 (N.D. Ala. Apr. 17, 2014).