(taxpayer entered into contract for deed to buy house in 2008; taxpayer planned to use first-time homebuyer tax credit amount to renovate home before moving in; credit received in 2009 and used for renovations on home; IRS later disallows credit and issues deficiency notice on basis that taxpayer had not "purchased" home as defined under I.R.C. Sec. 36, but had acquired home under contract for deed and lacked equitable or legal title; court determined that under state (TX) law, benefits and burdens of ownership passed to taxpayer under contract; contract constituted financing agreement under which seller maintained legal title until payments complete under contract; court also rejected IRS argument that home not used as taxpayer's principle residence on basis that there is no occupancy requirement contained in I.R.C. Sec. 36; prospective analysis to be applied in determining whether home will be occupied as primary residence; recapture provision of I.R.C. Sec. 36(f) not supportive of IRS argument; taxpayer gave credible testimony that he was going to live in the house after completing necessary renovations funded with the credit, but couldn't complete them until uncertainty over credit cleared-up).