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INDUNI v. C.I.R.

No. 1018, Docket 92-4177.

990 F.2d 53 (1993)

Noel D. INDUNI and Janet E. Induni, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 1, 1993.

Attorney(s) appearing for the Case

Jon R. Eggleston, Burlington, VT (Peter F. Young, Miller, Eggleston & Rosenberg Ltd., Burlington, VT), for petitioners-appellants.

James A. Bruton, Acting Asst. Atty. Gen., Washington, DC (Gary R. Allen, Bruce R. Ellisen, Annette M. Wietecha, U.S. Dept. of Justice Tax Div., Washington, DC), for respondent-appellee.

Before: McLAUGHLIN, JACOBS, Circuit Judges, and SPATT, District Judge.

JACOBS, Circuit Judge:

Appellants Noel D. and Janet E. Induni are taxpayers who deducted mortgage interest and real estate tax expenses on their income tax returns for 1986-1988. In those years, Mr. Induni collected a tax-exempt Living Quarters Allowance ("LQA") as a federal employee stationed abroad. The Internal Revenue Service ("IRS") disallowed the Indunis' deductions on the ground that, under Section 265(a)(1) of the Internal Revenue Code ("IRC"), 26 U.S.C. ...

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