ARMENTROUT v. COMMISSIONER

Docket No. 4168-62.

43 T.C. 16 (1964)

WILLIAM F. ARMENTROUT AND JOYCE S. ARMENTROUT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 9, 1964.


Attorney(s) appearing for the Case

William F. Armentrout, pro se.

Eugene B. Smith, for the respondent.


ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1960 in the amount of $183.78.

Four adjustments to income were made by the respondent but the only error assigned is whether the respondent erred in disallowing $480.60 of the $678.17 of Florida sales tax claimed by petitioners as a deduction in their joint return for 1960.

FINDINGS OF FACT

The stipulated facts are so found and are incorporated...

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