src/test/resources/res/layout/inner_merge.xml

<?xml version="1.0" encoding="utf-8"?>

<merge
        xmlns:android="http://schemas.android.com/apk/res/android"
        >
    <TextView
            android:id="@+id/inner_text"
            android:layout_width="fill_parent"
            android:layout_height="10dip"
            />
</merge>