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RAYBESTOS-MANHATTAN v. UNITED STATES

No. 42580.

10 F.Supp. 130 (1935)

RAYBESTOS-MANHATTAN, Inc., v. UNITED STATES.

Court of Claims.

March 4, 1935.

Attorney(s) appearing for the Case

Charles H. Le Fevre and Howard S. Le Roy, both of Washington, D. C. (S. R. Zimmerman, of Lancaster, Pa., on the brief), for plaintiff.

Guy Patten, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

LITTLETON, Judge.

The question in this case arises as a result of the issuance by plaintiff of a certain number of shares of its capital stock as a consideration for the business and assets of the Raybestos Company and the United States Asbestos Company. All the liabilities of each company were assumed by the plaintiff.

In connection with these transactions a merger was effected under the laws of New Jersey between plaintiff and the Manhattan Rubber Manufacturing...

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