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BELDEN v. COMMISSIONER

Docket No. 4747-93.

70 T.C.M. 274 (1995)

T.C. Memo. 1995-360

Wendell D. Belden and Sandra J. Belden v. Commissioner.

United States Tax Court.

Filed August 2, 1995.

Attorney(s) appearing for the Case

Timothy J. Sullivan, for the petitioners. Bruce K. Meneely, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined income tax deficiencies for petitioners' 1989 and 1990 tax years in the amounts of $12,488 and $5,040, respectively. Respondent also determined penalties under section 66621 for 1989 and 1990 in the amounts of $2,498 and $1,008, respectively. The issues for our consideration are: (1) Whether petitioners are entitled to claim interest deductions under...

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