David W. Chiu - Page 16

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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                              

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