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BELLINE v. COMMISSIONER

Docket No. 787-79.

42 T.C.M. 1292 (1981)

T.C. Memo. 1981-570

Frank E. and Evelyn D. Belline v. Commissioner.

United States Tax Court.

Filed September 30, 1981.

Attorney(s) appearing for the Case

Frank E. Belline, pro se. Martha E. Rist, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency of $470 in the Federal income tax of petitioners for their taxable year 1976. The issues before us are:

(1) whether petitioners may deduct, pursuant to section 164 of the Internal Revenue Code,1 that part of the purchase price of their new residence (the Residence) representing state sales taxes paid by the builder and subcontractors...

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