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On a date not disclosed by the record, Colonial Mortgage
issued Form 1098, Mortgage Interest Statement (Form 1098), for
1996, to Essie Whitehead and Mr. Whitehead. The address for them
shown on that form was the Kirkland property address. During
1996, mortgage interest and property taxes of $7,951.34 and
$1,821.35, respectively, were paid with respect to the Kirkland
property.11
During each month throughout 1996, except January, Ms.
Whitehead signed and issued a check payable to Essie Whitehead
that was drawn on petitioners’ joint checking account with
SeaFirst bank (petitioners’ joint checking account). The total
amount of those 11 checks was $6,600. None of those checks bore
a notation as to their purpose. Essie Whitehead negotiated each
of those checks.
During each month throughout 1997, except May, June, and
November, Ms. Whitehead signed and issued a check payable to
Essie Whitehead that was drawn on petitioners’ joint checking
account. In addition to the check so issued to Essie Whitehead
during each of the months March and October 1997, Ms. Whitehead
11The parties stipulated that during 1997 petitioners paid
mortgage interest and property taxes of $27,651 and $5,584,
respectively, with respect to the Kirkland property. That
stipulation is clearly contrary to the facts that we have found
are established by the record, and we shall disregard it. See
Cal-Maine Foods, Inc. v. Commissioner, supra. The record estab-
lishes, and we have found, that during 1997 petitioners paid
mortgage interest and property taxes of $27,651 and $5,584,
respectively, with respect to the Sumner property.
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