Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
For the calendar year 1983, respondent determined a deficiency of $33,433.20 against petitioner. The question we must decide is whether petitioner was entitled to include in its consolidated return for 1983 the net income and the net operating loss carryforward deduction of Bewley Manufacturing Co., Inc., another corporation.
Findings of...
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