Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a $330,698.50 deficiency in petitioners' 1977 income tax and a $16,535 addition to tax under section 6653(a).
(1) whether respondent correctly determined petitioners' gross income;
(2) whether petitioners are entitled to an additional deduction for cost of goods sold;
(3) whether petitioners are...
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