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COPELAND v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 5605-13.

T.C. Memo. 2014-226

CHARLES COPELAND AND ARLENE COPELAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed October 30, 2014.

Attorney(s) appearing for the Case

Charles Copeland and Arlene Copeland, pro se.

Sebastian Voth , for respondent.

MEMORANDUM OPINION

LAUBER, Judge.

The Internal Revenue Service (IRS or respondent) determined a deficiency in petitioners' Federal income tax for 2010. After concessions,1 the sole remaining issue is whether petitioners are entitled to a mortgage interest deduction under section 163(a) and (h)(2)(d)2 for interest that was capitalized into the principal of their mortgage note but not actually paid...

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