ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year ended March 31, 1962, in the amount of $5,500. The issue is whether the respondent was correct in determining that the petitioner and its predecessor were parties to a reorganization under section 368(a)(1)(F) of the Internal Revenue Code of 1954; that consequently under section 381 of the Code the taxable year of the predecessor did not terminate at the time of the reorganization...
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