The Commissioner determined deficiencies in income tax for 1945 of $849.34 against Harry Sackstein and $849.34 against Louis Zlobin. The only issue for decision is whether $7,100 which the Commissioner added to the reported income of a partnership of which the petitioners were members was added erroneously either because it was deductible as an ordinary expense or was to be subtracted as cost of goods sold.
FINDINGS OF FACT.
The individual income tax returns...
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