FAY, Judge:
Respondent determined a deficiency of $2,939 in petitioner's Federal income tax for 1973.
Concessions having been made, the issue for decision pertains to petitioner's method of valuing its inventory. Specifically, we must decide whether petitioner, an automobile dealer who has properly elected the LIFO method of inventory valuation, must add to the cost of its "base-year" units an additional charge for catalytic converters and electronic...
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