Memorandum Opinion
JOHNSON, Judge:
In these consolidated proceedings respondent determined income tax deficiencies for the calendar year 1945 as follows: Clara Eugenia Piper, $2,202.50, E. M. Piper, $2,202.50.
The parties have entered into a stipulation which leaves for decision only the question of whether the Commissioner erred in failing to subtract from gross receipts, as cost of goods sold, the excess over the O. P. A. prices paid by petitioners...
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