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 real
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