CONNER v. COMMISSIONER

Docket Nos. 20274, 20275, 20276, 20277.

10 T.C.M. 1030 (1951)

Carl H. Conner, et al. v. Commissioner.

United States Tax Court.

Entered October 24, 1951.


Attorney(s) appearing for the Case

Francis E. Mann, Esq., for the petitioners. D. Louis Bergeron, Esq., for the respondent.


Memorandum Opinion

TIETJENS, Judge:

In these consolidated proceedings respondent determined income tax deficiencies for the calendar year 1945 as follows:

  Carl H. Conner ...........    $1,846.27
  Murl Marie Conner ........    $1,907.26
  Onyda Laird ..............    $1,682.43
  Herman D. Laird ..........    $1,682.43

The only question to be answered is whether respondent erred in failing to take into account as cost of goods...

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