The USSR had a kind of commodity-production and had wage labor but only post-Stalin there were pseudo market-type reforms i.e they had to take loans from the state, have emploeyr relationships, firms that pay interest, had to be profitable and there even was a type of psuedo competition between the state enterprises, (but at the same time they had to follow the plan set by the state.). Under Stalin markets in any capitalist sense were supressed (why black market structures emerged) and capital goods were mostly allocated based on their use-values rather than their exchange values, meaning that capital goods were mostly not treated like commodities.

Also i havent read Wolff on the issue, sorry that a demsoc marxist that stans co-ops as a transitionary system wasnt in my top list to read about how the economy worked in the USSR