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BEIMFOHR v. COMMISSIONER

Docket No. 18387-82.

51 T.C.M. 430 (1986)

T.C. Memo. 1986-57

Rik W. Beimfohr and Barbara A. Beimfohr v. Commissioner.

United States Tax Court.

Filed February 10, 1986.

Attorney(s) appearing for the Case

Paul J. Quast, for the petitioners. Marikay Lee-Martinez, for the respondent.

Memorandum Opinion

WRIGHT, Judge*:

Respondent determined a deficiency of $701.19 in petitioners' Federal income tax for the year ending December 31, 1979. The issue for decision is whether petitioners may deduct Arizona State and Mesa City transaction privilege taxes under section 164.1

The facts have been stipulated and are so found. The stipulation of facts and exhibits thereto are incorporated...

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