GUMINSKI v. COMMISSIONER

Docket Nos. 21409, 21410.

10 T.C.M. 173 (1951)

Winnifred Guminski v. Commissioner. Joe Guminski v. Commissioner.

United States Tax Court.

Entered February 28, 1951.


Attorney(s) appearing for the Case

Nash R. Adams, Esq., Republic Bank Bldg., Dallas, Tex., and William P. Fonville, Esq., for the petitioners. D. Louis Bergeron, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

In these consolidated proceedings respondent determined income tax deficiencies for the calendar year 1945 as follows: Winnifred Guminski, $15,097.17, Joe Guminski, $15,067.16.

The sole question for determination is whether respondent erred in failing to subtract from gross receipts, as cost of goods sold, the excess over the O. P. A. prices paid by petitioners for meat which they then sold...

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