Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioners' income tax for the years 1954 and 1955 in the amounts of $440.29 and $198.29, respectively, and an addition to tax under section 294(d)(1)(A), I. R. C. 1939, for the year 1954 in the amount of $6.77. The only issue for our determination is the correct gross sales of petitioners' grocery store business for the years 1954 and 1955.
Findings of...
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