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THURBER v. COMMISSIONER OF INTERNAL REVENUE

No. 3093.

84 F.2d 815 (1936)

THURBER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

July 14, 1936.

Attorney(s) appearing for the Case

J. Robert Sherrod, of Washington, D. C. (O. H. Chmillon and Miller & Chevalier, all of Washington, D. C., on the brief), for petitioner for review.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for the Commissioner.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

This case involves personal income taxes assessed for the year 1930 under the Revenue Act of 1928 (45 Stat. 791).

The first point in controversy is whether the combination of the old Guaranty Savings Bank of Nashua, N. H., with the Second National Bank of that city, was "a merger or consolidation" within the meaning of section 112 of the act referred to (26 U.S.C.A. § 112 and note), so that...

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