MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year ending September 30, 1990, of $98,314, and an accuracy-related penalty under section 6662
After concessions by the parties, the issues for decision are: (1) Whether respondent's determination that petitioner must account for inventories and use the accrual method...
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