(petitioner and wife married in late 2008 and purchased marital home in late 2009; before purchase, wife had owned principal residence and resided in it for more than five consecutive years as required by I.R.C. Sec. 36(b)(1)(D) to qualify as long-term homeowner, and petitioner had not owned a home during the prior three-year period to qualify as first-time homeowner; on joint tax return for 2009, couple claimed $6,500 long-term homeowner tax credit; IRS denied credit in full on basis that spouses did not both qualify for long-term homeowner credit; IRS conceded that petitioner would qualify for first-time homeowner credit in own right and that wife would qualify for long-term homeowner credit in her own right, but read statute to require both spouses to satisfy either long-term homeowner requirement or first-time homeowner requirement on joint return; court reasoned that such statutory construction "absurd"; both spouses qualify and credit limited to $6,500).