STERRETT, Judge:
In his notice of deficiency dated May 15, 1979, respondent determined a deficiency in petitioners' Federal income tax of $1,755.50 for the 1976 calendar year. The sole issue for decision is whether, in 1976, the petitioners are entitled to a sales tax deduction under section 164(a)(4), I.R.C. 1954, of $3,511.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts, together with the...
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