Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in the amount of $15,058.78 for the calendar year 1945. The facts have been stipulated. The only question remaining for decision is whether petitioner, who was a wholesale and retail meat dealer during a portion of the taxable year, is entitled to include in the cost of meat purchased by him from a packing company an amount of $20,000 which he paid to the company in excess of O. P....
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