MEMORANDUM OPINION
COUVILLION, Special Trial Judge:
Respondent determined deficiencies of $3,851 and $2,058, respectively, in petitioners' 1991 and 1992 Federal income taxes.
The issues for decision are: (1) Whether, for 1991 and 1992, petitioners are entitled to deductions for qualified residence interest under section 163(a) and real property taxes under section 164(a) in connection with certain...
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.