United States Tax Court July 8, 1998, Tax Ct. Dkt. No. 3796-95 (RJR Nabisco v. Commissioner)

T.C. Memo. 1998-252

UNITED STATES TAX COURT

RJR NABISCO INC. (FORMERLY R.J. REYNOLDS INDUSTRIES, INC.)

AND CONSOLIDATED SUBSIDIARIES, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 3796-95. Filed July 8, 1998.

P is the common parent of an affiliated group of

corporations making a consolidated return of income.