EVANS, Circuit Judge.
We are asked, in this appeal from the Board of Tax Appeals, for a decision holding that the transaction in controversy was a "reorganization" wherein fifty per cent of the corporate "interest or control" remained in the same persons so as to permit the new company to use the same basis for depreciation in its income tax reports as its corporate predecessor had used.
The Board assumed, but did not determine, that there was a "reorganization...
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