Memorandum Opinion
JOHNSON, Judge:
In these consolidated proceedings respondent determined income tax deficiencies against the petitioners for the calendar year 1945 as follows: Bethel L. Couch, $2,497.21, and F. W. Couch, $2,425.09.
The sole question for determination is whether respondent erred in refusing to subtract from gross receipts, as cost of goods sold, the excess over the O. P. A. prices paid by petitioners for the automobiles which they...
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