Karpinski v. Commissioner

RICHARD C. and KAREN E. KARPINSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Karpinski v. Commissioner

Docket No. 3156-81.

United States Tax Court

T.C. Memo 1983-50; 1983 Tax Ct. Memo LEXIS 740; 45 T.C.M. (CCH) 589; T.C.M. (RIA) 83050;

January 26, 1983.

Richard C. Karpinski, pro se.

Marikay Lee-Martinez, for the respondent.

FAY

MEMORANDUM OPINION

FAY, Judge: Respondent determined a deficiency of $430 in petitioners' 1978 Federal income tax. The only issue is whether petitioners are entitled to a sales tax deduction with respect to the purchase of their new home.

All the facts are…