Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in the income tax of petitioner Gold-Pak Meat Co., Inc., for its taxable period August 7, 1963 to May 1, 1964, in the amount of $3,779.89 and in the consolidated income tax of petitioners Gold-Pak Meat Co. and Bristol Meat Co. for their taxable years ended April 30, 1965 and April 29, 1966, in the respective amounts of $208,083.97 and $44,462.05.
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