OPINION
TANNENWALD, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year ending August 31, 1963, in the amount of $26,035. The sole issue for our determination is whether respondent properly computed petitioner's liability on the basis of a consolidated return with its subsidiary, Rocky Mound Farms, Inc., or whether petitioner was entitled to file a separate return.
The case was submitted under Rule 30...
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