United States Ninth Circuit
Voss v. Commissioner of Internal Revenue, 12-73257
In a tax case involving the debt limit provisions for unmarried co-owners seeking to deduct mortgage interest for their qualified residence, the Tax Court's decision is reversed where the debt limit provisions of 26 U.S.C. section 163(h)(3) apply on a per-taxpayer basis to unmarried co-owners of a qualified residence.
Appellate Information
- Decided 08/07/2015
- Published 08/07/2015
Judges
- Bybee
Court
- United States Ninth Circuit