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MARIORENZI v. COMMISSIONER OF INTERNAL REVENUE

No. 73-1341.

490 F.2d 92 (1974)

Amedeo Louis MARIORENZI and Grace Mary Mariorenzi, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, First Circuit.

Decided January 10, 1974.

Attorney(s) appearing for the Case

Louis J. Vallone, Providence, R. I., for appellants.

John G. Manning, Atty., Tax Div., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Richard W. Perkins, Attys., Tax Div., Dept. of Justice, were on brief, for appellee.

Before COFFIN, Chief Judge, ALDRICH and CAMPBELL, Circuit Judges.

PER CURIAM.

The issue in this tax refund case is whether petitioners, whose investment portfolio includes tax-exempt bonds acquired shortly before and after the incurring of a home mortgage loan, are precluded from deducting the interest payments on that loan. After consideration of the briefs and argument of counsel, we affirm the decision of the Tax Court. T.C. Memo. 1973-141. Upon all the evidence the Tax Court was entitled...

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