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WEST v. COMMISSIONER

Docket No. 34762-86.

61 T.C.M. 1694 (1991)

T.C. Memo. 1991-18

Robert G. West and Norita C. West v. Commissioner.

United States Tax Court.

Filed January 17, 1991.

Attorney(s) appearing for the Case

Robert G. West, pro se. Rebecca T. Hill, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency of $494 in petitioners' 1983 Federal income tax. After concessions by petitioners, the sole issue remaining for decision is whether petitioners are entitled to an interest deduction under section 163(a)1 for late payment charges on their home mortgage loan.

Findings of Fact

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