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HUNTSMAN v. C.I.R.

No. 89-1672.

905 F.2d 1182 (1990)

James Richard HUNTSMAN and Zenith Annette Huntsman, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided June 14, 1990.

Attorney(s) appearing for the Case

David B. Clark, Minneapolis, Minn., for appellants.

Bruce R. Ellisen, Washington, D.C., for appellee.

Before LAY, Chief Judge, BEAM, Circuit Judge, and HANSON, District Judge.

LAY, Chief Judge.

James and Zenith Huntsman appeal the judgment of the United States Tax Court disallowing a prepaid interest deduction taken on their 1983 federal income tax return under I.R.C. § 461(g)(2) (1983), for points they paid in obtaining a permanent mortgage on their principal residence. The tax court considered the indebtedness incurred was in the form of refinancing since the initial purchase money was...

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