Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $764 deficiency in petitioners' income tax for the taxable year ended December 31, 1978. After concessions, the only issue remaining in dispute is whether sales tax paid in connection with the purchase of a tractor and three storage bins for use in the petitioners' farming business is deductible. The case was submitted on the basis of a stipulation of facts.
The petitioners, husband and...
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