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Voss v. Commissioner

United States Court of Appeals for the Ninth Circuit
796 F.3d 1051 (2015)

Written by Sean Carroll, JD

Facts

Bruce Voss and Charles Sophy (plaintiffs) were not married but owned a house together. For their 2006 and 2007 tax returns, Voss and Sophy each claimed a mortgage interest deduction under section 163(h)(3) of the Internal Revenue Code. Section 163(h)(3) placed a $1.1 million limit on the amount of home-related debt on which a taxpayer could claim a deduction. The IRS audited Voss and Sophy and determined that as co-owners of the house they were jointly subject to the $1.1 million limit. The IRS thus disallowed a portion of each of their claimed deductions. Voss and Sophy brought suit in tax court. The tax court affirmed the IRS’s determination. Voss and Sophy appealed. The IRS presented a 2009 memorandum from its Chief Counsel, which stated the debt limit applies on a per-residence basis.

Rule of Law

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Holding and Reasoning (Bybee, J.)

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Dissent (Ikuta, J.)

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