MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge:
Petitioner is the common parent corporation of an affiliated group of corporations making a consolidated return of income (the affiliated group). By notice of deficiency dated December 15, 1994 (the notice), respondent determined a deficiency in Federal income tax for the affiliated group for its 1982 taxable (calendar) year in the amount of $9,856,982.76 along with an increased rate of interest under...
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