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GARRISON v. COMMISSIONER

Docket No. 20052-92.

67 T.C.M. 2896 (1994)

T.C. Memo. 1994-200

Frances B. Garrison v. Commissioner.

United States Tax Court.

Filed May 5, 1994.

Attorney(s) appearing for the Case

Frances B. Garrison, pro se. William W. Kiessling, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $1,638 in petitioner's Federal income tax for 1990. After concessions, the issues for decision are: (1) Whether certain interest claimed by petitioner as an itemized deduction constitutes qualified residence interest under section 163(h)(3); (2) whether...

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