MEMORANDUM OPINION
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined a deficiency of $2,869 in petitioners' Federal income tax for 1992.
Following settlement of various issues by the parties, the sole issue for decision is whether petitioners are entitled to a deduction for qualified residence interest under section 163(a)....
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.