Docket No. 26039-93.

72 T.C.M. 1248 (1996)

T.C. Memo. 1996-507

Samuel C. Stone and Susan C. Stone v. Commissioner.

United States Tax Court.

Filed November 13, 1996.

Attorney(s) appearing for the Case

Samuel C. Stone, pro se. Ann L. Baker, for the respondent.


CARLUZZO, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioners' 1991 Federal income tax in the amount of $9,687. Following concessions, the issues for decision are: (1) Whether petitioners are entitled to an interest expense deduction claimed as a miscellaneous itemized...

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