United States Tax Court August 24, 1981, Docket No. 11454-79 (Petty v. Commissioner)

lead-opinion

Sterrett, Judge'.

In his notice of deficiency dated May 15, 1979, respondent determined a deficiency in petitioners’ Federal income tax of $1,755.50 for the 1976 calendar year. The sole issue for decision is whether, in 1976, the petitioners are entitled to a sales tax deduction under section 164(a)(4), I.R.C. 1954, of $3,511.