Memorandum Findings of Fact and Opinion
OPPER, Judge:
A deficiency of $332.60 in income tax for 1946 is in controversy to the extent that it results from respondent's adjustment decreasing petitioners' cost of goods sold by $950. Other adjustments are not now contested.
Findings of Fact
Petitioners, husband and wife, filed a joint Federal income tax return for 1946 with the collector for the first district of New York. They lived in Edgemere...
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