Memorandum Opinion
SIMPSON, Judge:
The Commissioner determined deficiencies in the petitioner's Federal income taxes of $1,256.00 for 1980 and $1,682.00 for 1981. The issues for decision are: (1) whether the petitioners are entitled to a carryover of net operating losses incurred in 1976 and 1977 to 1980 and 1981; and (2) whether the petitioners are entitled to claim a deduction for sales tax paid on the purchase of a refrigerator when they used the sales...
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