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COMMISSIONER OF INT. REVENUE v. OSWEGO FALLS CORP.

No. 400.

71 F.2d 673 (1934)

COMMISSIONER OF INTERNAL REVENUE v. OSWEGO FALLS CORPORATION. OSWEGO FALLS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 18, 1934.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., J. Louis Monarch, and Lucius A. Buck, Sp. Assts. to Atty. Gen., for petitioner Commissioner.

James P. Quigley, of Olean, N. Y., and Alexander H. Cowie, of Syracuse, N. Y., for respondent Oswego Falls Corporation.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

MANTON, Circuit Judge.

These appeals, taken by the taxpayer and Commissioner, will be considered in one opinion.

The taxpayer was a new corporation organized pursuant to an agreement of consolidation, under date of January 30, 1922, of the Oswego Falls Pulp & Paper Company, the Skaneateles Paper Company, and the Sealright Company, Inc., as filed in the office of the secretary of state of New York. The agreement provided for consolidation of the three corporations...

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