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POPE v. COMMISSIONER

Docket No. 6039-79.

43 T.C.M. 234 (1981)

T.C. Memo. 1981-741

Daniel N. Pope and Frances Pope v. Commissioner.

United States Tax Court.

Filed December 31, 1981.

Attorney(s) appearing for the Case

James Larimore, 5100 North Brookline, Oklahoma City, Okla., for the petitioners. Osmun R. Latrobe, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' 1975 Federal income tax in the amount of $76,753.30. After concessions by petitioners,1 the only issue remaining is whether for the taxable year 1975, petitioners may deduct a prepaid interest expense.

Findings of Fact

Some of the facts have been stipulated...

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