ANDERSON v. COMMISSIONER

Docket No. 23848-85.

56 T.C.M. 149 (1988)

T.C. Memo. 1988-434

Alex L. Anderson and Alicia C. Anderson v. Commissioner.

United States Tax Court.

Filed September 13, 1988.


Attorney(s) appearing for the Case

Alex L. Anderson, pro se. Michael Urban, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year ended December 31, 1981 in the amount of $3,685. After concessions, the issues for our determination are as follows: (1) whether petitioners are entitled to an interest expense deduction, pursuant to section 1631, in excess of the amount conceded by respondent; (2) whether petitioners...

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