The Commissioner determined deficiencies in income taxes against Chester and Doris Farrara for the years ended December 31, 1958, and December 31, 1959, in the amounts of $182.32 and $4,006.97, respectively. The deficiency for the year 1958 as determined by the Commissioner is not in dispute. The only question for decision is whether amounts unconditionally received by the owner of a retail men's clothing store in respect of merchandise to be selected and delivered at some...
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