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HUNTSMAN v. COMMISSIONER

Docket No. 5883-87.

91 T.C. 917 (1988)

JAMES RICHARD HUNTSMAN AND ZENITH ANNETTE HUNTSMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 17, 1988.

Attorney(s) appearing for the Case

Kathryn J. Sedo, for the petitioners.

Gail K. Gibson, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $8,020 in petitioners' 1983 Federal income tax. After concessions, the sole issue is whether petitioners are entitled to deduct in the year paid, as interest expense, loan origination and loan discount fees (points) paid in connection with refinancing their principal residence.

The facts have been fully stipulated. The stipulation of...

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