Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioner's income tax for 1967 in the amount of $2,841.91. The issue is whether petitioner is entitled to have his income for 1967 from his general merchandise store recomputed in an amended income tax return using the accrual method of accounting, rather than a hybrid method of accounting used in computing his income in the original return for that year and...
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