Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent determined a deficiency of $705 in petitioners' Federal income tax for the year 1977. After a concession by the petitioners, there remains for our decision the issue of whether petitioners are entitled to deduct sales tax paid on materials used in the construction of their home.
Findings of Fact
Some of the facts have been stipulated and are so found.
Petitioners...
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