OPINION
TANNENWALD, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year ending August 31, 1963, in the amount of $26,035. The sole issue for our determination is whether respondent properly computed petitioner's liability on the basis of a consolidated return with its subsidiary, Rocky Mound Farms, Inc., or whether petitioner was entitled to file a separate return.
The case was submitted under Rule 30...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.