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BROWN v. COMMISSIONER

Docket No. 10272-75.

37 T.C.M. 571 (1978)

T.C. Memo. 1978-132

Charles Jay and Judith Ann Brown v. Commissioner.

United States Tax Court.

Filed April 3, 1978.

Attorney(s) appearing for the Case

Charles Jay Brown, pro se, Avon Lake, Carlisle, Ia. Albert K. Kerkhove, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency of $135.43 in petitioners' Federal income tax for 1972. Because of concessions by petitioners, the sole issue for decision is whether petitioners are entitled under section 1631 to an interest deduction of $1,5602 for "points" in 1972.

Findings of...

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