Stokes v. Commissioner

WILLIAM J. STOKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Stokes v. Commissioner

Docket No. 6946-82.

United States Tax Court

T.C. Memo 1985-325; 1985 Tax Ct. Memo LEXIS 308; 50 T.C.M. (CCH) 324; T.C.M. (RIA) 85325;

July 2, 1985.

William J. Stokes, pro se.

Roslyn D. Grand and Julian A. Fortuna, for the respondent.

HAMBLEN

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…