Memorandum Opinion
COHEN, Judge:
Respondent determined a deficiency of $10,627.28 in petitioners' Federal income tax for 1987. The issues for decision are (1) whether petitioners are entitled to an interest expense deduction under section 163(a) for an amount paid incident to petitioners' purchase of a fee simple interest in residential real property in settlement of condemnation proceedings commenced under the Hawaii Land Reform Act of 1967, Haw. Rev. Stat...
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