(taxpayer did not qualify for first-time homebuyer credit on purchase of home from mother's estate; acquisition of home was not a qualified "purchase" insomuch as the purchase was from the executor who was a disqualified related party to the taxpayer (a sibling); while a sibling is not a related party under the statute, the executor of an estate and a beneficiary of that same estate are related persons under I.R.C. Sec. 267(b)(13)).
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