Edosada v. Commissioner of Internal Revenue
United States Tax Court
2012 WL 685757 (2012)
- Written by Darius Dehghan, JD
Facts
Pat and Mon Ela obtained a mortgage to finance the purchase of a property. In January 2007, Conrad Edosada (plaintiff), the Elas’ son, began residing at the property. At this time, Edosada agreed to be responsible for the mortgage payments. Edosada’s name was not on the title of the property. From January to December 2007, Edosada made mortgage payments totaling $67,003. In December 2007, the Elas added Edosada’s name to the title of the property. On his income tax return, Edosada claimed an $87,003 mortgage-interest deduction. The Internal Revenue Service (IRS) (defendant) determined that Edosada was not entitled to a mortgage-interest deduction. Edosada challenged the IRS’s determination in the United States Tax Court.
Rule of Law
Issue
Holding and Reasoning (Gerber, J.)
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