Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax against the petitioner for the calendar year 1939 in the sum of $514.81. The sole question presented is whether the petitioner is entitled to have its income reported on a consolidated return as provided in section 141 of the Internal Revenue Code.
Findings of Fact
The petitioner is a corporation having its principal office in Jersey City, New Jersey. It...
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