FEATHERSTON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax and that of its affiliated companies for the taxable year ended September 30, 1966, in the amount of $159,431.48. By stipulation the parties have settled most of the issues outlined in the notice of deficiency, leaving for decision the following questions:
(1) Whether the principal purpose motivating petitioner's acquisition of the stock of Norango, Inc., was the...
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