(petitioner claimed $8,000 first-time homebuyer tax credit; petitioner's cousin obtained title to home and then transferred title to FLP of which petitioner owned 47 percent interest; petitioner not entitled to credit because legal title originally not in petitioner and, hence, petitioner did not acquire interest in home and did not benefits and burdens of ownership in home in accordance with I.R.C. Sec. 36(c)(3); transfer to FLP also does not entitle petitioner to credit because only natural persons are eligible for credit and FLP is not a natural person; accuracy-related person not imposed).