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GRAHAM v. COMMISSIONER

Docket No. 21424-81.

48 T.C.M. 1279 (1984)

T.C. Memo. 1984-529

Clayton J. Graham and Margaret D. Graham v. Commissioner.

United States Tax Court.

Filed October 3, 1984.

Attorney(s) appearing for the Case

Steven B. Nagler, for the petitioners. Thomas E. Ritter, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1978 in the amount of $1,899.26. The only issue is whether petitioners are entitled to a deduction under section 1641 for the sales tax paid on certain materials used in the construction of a personal residence.

Findings of Fact

Some of the facts have been stipulated. The stipulation...

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