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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