researching court rulings

[ljwalters]

A couple of years back at one of the seminars, I think it was Las Vegas. There was a court ruling discussed where the courts ruled in favor of the tax payer who deducted mortgage interest reported in parent name. This was a case where the child took over payment for an ailing parent that could no longer maintain the home. The tax payer paid all the bills and the taxes and repairs on the home.

Has any one else heard of this ruling and if not how to start in my research to find it again. I couldn't find the old CPE booklet that discussed this ruling.

Linda and buddy

[jlewis]

Not sure if this attachment is what you may be referring, I think I saved it as pdf file from an earlier post.

USLU.TC Memo 1997-551.pdf