SCHUYLER v. COMMISSIONER

Docket No. 28108.

10 T.C.M. 439 (1951)

Marion Richard Schuyler and Harriette Mason Schuyler v. Commissioner.

United States Tax Court.

Entered May 11, 1951.


Attorney(s) appearing for the Case

George A. Reed, Esq., for the petitioners. Sheldon V. Ekman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in income tax of $2,118.96 for the taxable year 1947. The sole issue is whether respondent, in determining that use of inventories was necessary in order to properly reflect petitioner's income, was correct in including in petitioner's gross income for 1947 the ending inventory of $5,010.85 without taking into account the opening inventory for that year.

Findings of Fact

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