T.C. Memo. 2001-63 UNITED STATES TAX COURT ANDREW E. BLANCHE, JR., AND CYNTHIA D. BLANCHE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5304-96. Filed March 15, 2001. Cynthia D. Blanche, pro se. Candace M. Williams, for respondent. MEMORANDUM OPINION COUVILLION, Special Trial Judge: Respondent determined deficiencies of $3,851 and $2,058, respectively, in petitioners’ 1991 and 1992 Federal income taxes. The issues for decision are: (1) Whether, for 1991 and 1992, petitioners are entitled to deductions for qualified residence interest under section 163(a) and real property taxes under section 164(a) in connection with certain residential realPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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