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The amount of mortgage interest claimed by petitioner as a
deduction on the return was $5,760.12 As substantiation,
petitioner offered into evidence, and respondent did not object
to, six canceled checks that petitioner testified were written to
make payments on his home mortgage to Bank of America. The
checks had only petitioner's name printed on them, were signed by
petitioner, and were made payable to the Bank of America. The
six checks bore the following dates and amounts:
January 31, 1990 $1,894.48
April 1, 1990 1,894.48
May 2, 1990 914.48
June 1, 1990 949.48
July 6, 1990 1,292.53
August 5, 1990 1,128.53
Pursuant to a post-trial order to reopen the record,
petitioner's Exhibit 9, a document entitled "Annual Statement of
Account for 1990" from the Bank of America as lender, was
received into evidence.13 The statement contains an account
number matching the last seven digits of the number handwritten
on the top of each check admitted into evidence and lists
petitioner and another individual (presumably petitioner's wife)
as borrowers. The statement further indicates it is a
12Although petitioner's trial memorandum listed the claimed
mortgage interest deduction as $3,176, we believe this figure
resulted from a clerical error. Petitioner's 1990 return claimed
a deduction for State and local income and real estate taxes of
$3,176 and a deduction for mortgage interest of $5,760. The
trial memorandum mistakenly reversed these figures.
13See discussion supra p. 7.
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