MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge:
Respondent has determined a deficiency in petitioner's Federal income tax for its 1984 taxable year in the amount of $17,384,314, and petitioner has claimed an overpayment of income tax for that taxable year in the amount of $180,375.
Previously, on respondent's motion for summary judgment, we addressed one of the issues presented in this case. In Dayton Hudson...
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