Another if statement formula

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I have what I thought would be a simple formula: =IF([Total credits per tuition year]@row > [Permitted credits per year]@row, "True") the formula is parse able; however, it's returning true whether the total credits per tuition year are greater than the permitted credits or not, except for the first row. The first row is where I typically create all of my formulas and then, if possible, convert them to column formulas. The only thing that I can see to be different in the first row is this cell is not linked as the other cells are. Does that matter? I'm at a loss...HELP!


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