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"Substitute Form 1098". We accordingly conclude that the
document is a Form 1098 covering petitioner's mortgage loan
account activity in 1990.
The Form 1098 lists the amount of each monthly mortgage
payment paid in 1990 and a breakdown of each payment into
principal versus interest. The Form 1098 also shows that no
amounts were escrowed for any purpose. The Form 1098 thus
provides evidence as to the amount of interest paid each month.
On this record, we are satisfied that petitioner is entitled
to a deduction for some mortgage interest. According to
petitioner's testimony, he was uncertain regarding the extent to
which his wife may have made mortgage payments. He testified
that he thought she paid half, but was uncertain on this point.
He also testified that he and his wife sometimes split up payment
of the mortgage and real estate taxes.14
Given that the Form 1098 contains the name of another
individual (presumably petitioner's wife), we conclude on this
record that petitioner is not entitled to deduct half of the
mortgage interest shown on the Form 1098, as he now contends on
brief,15 but instead is entitled to a deduction for mortgage
14We conclude elsewhere that petitioner is not entitled to
any deduction for real estate taxes, due to a lack of
substantiation. See supra p. 13.
15Petitioner claimed $5,760 in mortgage interest on his 1990
return. See supra note 12. Petitioner then offered six checks
(continued...)
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