Memorandum Findings of Fact and Opinion
These consolidated proceedings involve deficiencies in income tax for the year 1947 determined against Sid H. Carter (hereinafter referred to as the petitioner) in the amount of $4,424.29 and against his wife, Claudia E. Carter, in the amount of $4,514.42.
The issue to be decided is whether the respondent, having computed petitioner's income for 1947 by the use of inventories, erred in disallowing any credit for his...
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