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REAL ESTATE TITLE CO. v. U.S.

No. 229.

309 U.S. 13 (1940)

REAL ESTATE-LAND TITLE & TRUST CO. v. UNITED STATES.

Supreme Court of United States.

Decided January 15, 1940.

Attorney(s) appearing for the Case

Mr. Joseph Neff Ewing, with whom Messrs. Maurice Bower Saul and Joseph A. Lamorelle were on the brief, for petitioner.

Miss Helen R. Carloss, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key and Arnold Raum were on the brief, for the United States.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

Petitioner, a Pennsylvania corporation, was formed in October 1927 as a result of a statutory consolidation or merger of three companies. Two of the constituent companies owned title search plants which were among the assets acquired by petitioner as a result of the consolidation. While it was known that two title plants would be acquired on the consolidation, there was...

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