Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $430 in petitioners' 1978 Federal income tax. The only issue is whether petitioners are entitled to a sales tax deduction with respect to the purchase of their new home.
All the facts are stipulated and found accordingly.
Petitioners, Richard C. and Karen E. Karpinski, resided in Tempe, Ariz., when they filed their petition herein.
Ellis Suggs Construction Company...
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