Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined a deficiency of $18,474 in petitioners' Federal income tax for 1989.
The sole issue for decision is whether petitioners are entitled to a cost of goods sold greater than the amount allowed by respondent for taxable year 1989. We hold that they are. An additional issue, namely, whether petitioners are liable for increased self...
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