United States Tax Court.
Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined a $379.00 deficiency in petitioner's 1979 Federal income tax.
The sole issue for decision is whether petitioner is entitled to deduct sales taxes paid on building materials used in the construction of his personal residence under section 164.
Findings of Fact
Some of the facts have been stipulated and are found accordingly...
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