Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $8,392.97 in income tax for the year 1946.
The only error in the Commissioner's determination claimed in the petition and pressed on brief on which evidence was offered is whether the Commissioner erred in determining the closing inventory of a sole proprietorship operated by petitioner to be $48,765.14 as recorded on its books or records or $36,423 as reported in petitioner...
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