OPINION
DAWSON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1966 in the amount of $10,134.67.
The only issue for decision is whether petitioner, a minority shareholder of an 84-percent-owned subsidiary, must recognize gain upon the receipt of the parent's stock pursuant to a statutory merger of the subsidiary into the parent.
This case was submitted under Rule 30, Tax Court Rules of Practice...
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