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KLEIN CHOCOLATE COMPANY v. COMMISSIONER

Docket No. 47164.

36 T.C. 142 (1961)

KLEIN CHOCOLATE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 21, 1961.

Attorney(s) appearing for the Case

Richard B. Barker, Esq., and James F. McMullan, Esq., for the petitioner.

Stephen P. Cadden, Esq., for the respondent.

SUPPLEMENTAL FINDINGS OF FACT AND OPINION.

For the years 1946 and 1947, petitioner, in reporting its income and for the purposes of section 22(d) of the Internal Revenue Code of 1939, priced its goods for inventory purposes by the dollar-value method, using only one pool or classification for the goods covered. In his determination of the deficiencies the respondent accepted the petitioner's use of the dollar-value method...

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