(the plaintiff, a minor represented by his legal guardian, was denied a first-time homebuyer tax credit (FTHBC); the plaintiff received proceeds from settlement of lawsuit arising from medical complications at birth that left plaintiff handicapped; guardian appointed to handle settlement proceeds and received court approval to loan some settlement proceeds to plaintiff's parents for purposes of refinancing mortgage, but lender would not accept payment from guardian; guardian then purchased home and sold it to plaintiff and claimed FTHBC on plaintiff's return; Tax Court viewed transaction as plaintiff buying home from plaintiff's parents and, with no statutory analysis, disallowed credit as a related party transaction (note: the statutory language of I.R.C. Sec. 36(c) does not bar FMV purchases from related persons; only prohibition is acquisition of homes via inheritance or gift); appellate court affirmed on basis that evidence didn't support plaintiff's argument that lender wouldn't accept payment from plaintiff, and guardian used plaintiff's funds to buy home rather than plaintiff's such that investment purpose not supported; burden of proof not shifted to IRS).