Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $487 in the petitioner's 1977 Federal income tax. After concessions, the sole issue for decision is whether petitioner is entitled to claim a general sales tax deduction in an amount greater than that determined by the Commissioner.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
Petitioner,...
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