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NEW COLONIAL CO. v. HELVERING

No. 547.

292 U.S. 435 (1934)

NEW COLONIAL ICE CO., INC. v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 28, 1934.

Attorney(s) appearing for the Case

Mr. Joseph Sterling, with whom Mr. Edward G. Griffin was on the brief, for petitioner.

Mr. H. Brian Holland, with whom Solicitor General Biggs and Messrs. Sewall Key and John MacC. Hudson were on the brief, for respondent.

MR. JUSTICE VAN DEVANTER delivered the opinion of the Court.

This is a controversy respecting deficiencies in the petitioner's income taxes for 1922 and 1923.

The question presented is — where all the assets and business of an older corporation are taken over by a new corporation, specially organized for the purpose and having substantially the same capital structure, in exchange for a portion of its stock...

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