The respondent determined deficiencies of $21,100.09 and $422.01 in the income tax liabilities of the petitioners, Kenneth S. Battelle and Cora E. Battelle, respectively, for the year 1941.
The issues are:
1. Did the Commissioner err in computing the petitioner's income for the year 1941 on the cash receipts and disbursements basis without the use of inventories, when the petitioner did not first secure his permission to change from the cash basis to the inventory...
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