DAWSON, Judge:
Respondent determined a deficiency of $43,939.04 in the income tax of petitioner for the taxable year ended October 31, 1957. The issues presented for decision are: (1) Whether petitioner, General Manufacturing Corp., and its parent, B.B. Rider Corp., filed a consolidated corporation income tax return for the taxable year ended October 31, 1957; (2) whether the notice of deficiency dated September 5, 1963, was timely issued or was barred by applicable...
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