Griggs v. Comr., T.C. Memo. 2013-2

(petitioner bought home with ex-fiancee; ex-fiancee was obligor on loan and petitioner failed to provide evidence that amounts he paid to ex-fiancee were to be applied to mortgage interest; petitioner could not establish that he could claim deduction for points paid, and no proof offered that would allow petitioner to deduct any amount attributable to refinancing of home).