The respondent determined deficiencies in income tax against the petitioner for the calendar years 1946 and 1947 in the respective amounts of $17,758.61 and $15,712.78. The question for decision is whether the petitioner, for the purposes of section 22(d) of the Internal Revenue Code of 1939, properly priced its inventoriable goods by the dollar-value method, through the use of one pool or classification, or whether its closing inventories for the said years are properly...
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