Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined against petitioner income tax deficiencies in the amounts of $10,930.92 and $7,015.19 for the calendar years 1945 and 1946, respectively.
The issues presented are whether the respondent erred:
(1) In adding $13,715.52 to petitioner's income for 1945 by reason of an adjustment reducing petitioner's opening inventory in that amount for the year 1945.
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
