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Sec. 164(a)(1).
In the case of a mortgage loan for which the taxpayer is
jointly liable with another person, a deduction for mortgage
interest and property taxes is allowable to the persons or person
who pays such interest and taxes out of his or her own funds in
proportion to such payment. See Higgins v. Commissioner, 16 T.C.
140, 142-144 (1951); Jolson v. Commissioner, 3 T.C. 1184, 1186-
1187 (1944).43
It is petitioners’ position that they are entitled to a
deduction for each year at issue in the amount of $7,200 for
mortgage interest and property taxes paid by Mr. Whitehead with
respect to the Kirkland property.44 That is because, according
to petitioners, during each of those years Mr. Whitehead paid
43See also Blackburn v. Commissioner, T.C. Memo. 1979-266,
affd. per curiam 681 F.2d 461 (6th Cir. 1982).
44Petitioners claimed in their joint return for 1996 and
1997 deductions for mortgage interest and property taxes in
excess of the amounts paid for those years with respect to the
Sumner property. The respective amounts claimed as deductions in
their returns that did not pertain to the Sumner property were
$9,772.46 and $9,691. Respondent disallowed those respective
amounts of deductions for those years. Petitioners claim on
brief that they are entitled to only $7,200 of those disallowed
amounts for mortgage interest and property taxes for each year at
issue. We conclude that, of the total mortgage interest and
property tax deduction disallowed by respondent for each year at
issue, petitioners have abandoned claiming that they are entitled
for each such year to a deduction for mortgage interest and
property taxes in excess of $7,200. See Rybak v. Commissioner,
supra.
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