OPINION
HAMBLEN, Chief Judge:
Respondent determined the following deficiencies in the Federal income taxes of E.I. du Pont de Nemours & Co. (Du Pont) and affiliated corporations; Conoco, Inc. (Conoco), and affiliated corporations; Remington Arms Co., Inc. (Remington); and New England Nuclear Corp. (NEN):
Taxpayer(s) TYE Deficiency Du Pont, et al. Dec. 31, 1979 $13,010.040...
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