Court of Appeals for the Eighth Circuit June 14, 1990, 89-1672 (James Richard Huntsman and Zenith Annette Huntsman v. Commissioner of Internal Revenue)

LAY, Chief Judge.

James and Zenith Huntsman appeal the judgment of the United States Tax Court disallowing a prepaid interest deduction taken on their 1983 federal income tax return under I.R.C. § 461(g)(2) (1983), for points they paid in obtaining a permanent

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mortgage on their principal residence.