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UNDERWOOD v. COMMISSIONER

Docket No. 1893-80.

45 T.C.M. 776 (1983)

T.C. Memo. 1983-99

Thomas R. Underwood v. Commissioner.

United States Tax Court.

Filed February 14, 1983.

Attorney(s) appearing for the Case

James L. Kennedy, for the petitioner. Isham B. Bradley, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's individual income tax for the calendar year 1977, in the amount of $937.31.

The sole issue for decision is whether petitioner is entitled to a deduction under section 1641 for the sales tax paid on the materials which were used in the construction of a home for petitioner...

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