Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for calendar year 1977 in the amount of $33,261.59. Due to concessions made by petitioner, the only issue for decision is whether certain Alabama beer taxes should have been included as part of the cost of petitioner's year-end beer inventory for 1977 or whether these taxes to the extent applicable to ending inventory were deductible under...
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