Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
In these consolidated proceedings respondent determined income tax deficiencies for the calendar year 1945 as follows: Winnifred Guminski, $15,097.17, Joe Guminski, $15,067.16.
The sole question for determination is whether respondent erred in failing to subtract from gross receipts, as cost of goods sold, the excess over the O. P. A. prices paid by petitioners for meat which they then sold...
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