Edward A. Robinson III and Diana R. Robinson - Page 23

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          section 1.163-9T(b)(2)(i)(A), Temporary Income Tax Regs., supra,             
          is entitled to little, if any, deference.  It is not persuasive,             
          and it should be rejected.                                                   
               Respectfully, in my opinion, petitioners’ business-related              
          income tax deficiency interest should be deductible.                         
               WELLS, COLVIN, LARO, and VASQUEZ, JJ., agree with this                  
          dissenting opinion.                                                          

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