SCHAYE v. COMMISSIONER

Docket No. 11270-76.

37 T.C.M. 1201 (1978)

T.C. Memo. 1978-285

Gilbert A. Schaye and Michele E. Schaye v. Commissioner.

United States Tax Court.

Filed July 26, 1978.


Attorney(s) appearing for the Case

Gilbert A. Schaye, pro se, 276 Riverside Dr., New York, N.Y. Jack H. Klinghoffer, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $1,673.24 in petitioners' Federal income tax for calendar year 1974.

Concessions having been made, the only issue remaining for our decision is the amount of sales tax petitioners are entitled to deduct.

Findings of Fact

Some of the facts have been stipulated by the parties and are incorporated herein by this reference.

Gilbert...

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