GENERAL MANUFACTURING CORP. v. COMMISSIONER

Docket No. 5386-63.

44 T.C. 513 (1965)

GENERAL MANUFACTURING CORP., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 2, 1965.


Attorney(s) appearing for the Case

Herbert S. Alterman and Kenneth T. Statmore, for the petitioner.

Julius M. Jacobs, for the respondent.


DAWSON, Judge:

Respondent determined a deficiency of $43,939.04 in the income tax of petitioner for the taxable year ended October 31, 1957. The issues presented for decision are: (1) Whether petitioner, General Manufacturing Corp., and its parent, B.B. Rider Corp., filed a consolidated corporation income tax return for the taxable year ended October 31, 1957; (2) whether the notice of deficiency dated September 5, 1963, was timely issued or was barred by applicable...

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