Memorandum Opinion
TIETJENS, Judge:
In these consolidated proceedings respondent determined income tax deficiencies for the calendar year 1945 as follows:
Carl H. Conner ........... $1,846.27 Murl Marie Conner ........ $1,907.26 Onyda Laird .............. $1,682.43 Herman D. Laird .......... $1,682.43
The only question to be answered is whether respondent erred in failing to take into account as cost of goods...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.