House For Tax Deduction?

What is the deal with tax deductions and buying a house?

QUESTION: Herb has $13,000 in credit card debt and makes $100,000 a year.  He wants to know if should start looking for a house for the tax deduction.

ANSWER: You should get rid of the debt first.  Then build up your 3-6 month emergency fund.  After that, you can save up for a down payment, but make sure you only do a 15-year, fixed mortgage.   

You should never buy a house for tax purposes though.