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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