Winter v. United States

OPINION

BRUGGINK, Judge.

The issue raised in the complaint is whether, under the holding of the Supreme Court in Dickman v. Commissioner, 465 U.S. 330, 104 S.Ct. 1086, 79 L.Ed.2d 343 (1984), an intra-familial interest-free demand loan gives rise to an interest deduction to the borrower measured by the reasonable value of the use of the money lent? Pending before the court are the parties’ cross-motions for summary judgment. Oral argument is deemed to be unnecessary. For the reasons discussed below, the court concludes that defendant’s motion is due to be granted.

FACTUAL BACKGROUND

On December…