This proceeding involves a corporate income tax deficiency for the taxable year ended December 31, 1944, in the amount of $4,042.95. The primary issue is whether, within the meaning of section 129 (a) of the Internal Revenue Code, petitioner's principal purpose in acquiring control of another corporation through the purchase of 58 per cent of its outstanding stock was the evasion or avoidance of Federal income or excess profits tax by securing the benefit of a deduction,...
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