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WISE v. COMMISSIONER

Docket No. 7769-77.

78 T.C. 270 (1982)

BENJAMIN W. WISE AND ROSEMARIE WISE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 22, 1982.

Attorney(s) appearing for the Case

Benjamin W. Wise, pro se.

Robert D. Kaiser and Chauncey W. Tuttle, Jr., for the respondent.

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1973 in the amount of $454. The issue for decision is whether petitioners may deduct under section 1641 sales taxes paid (or deemed paid) by a contractor on materials used in constructing an addition to petitioners' residence.

FINDINGS OF FACT

Some of the facts have...

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