SIMONS, Circuit Judge.
Review is sought of an order determining a deficiency asserted by the respondent against the petitioner for the fiscal year ending June 30, 1934, and raises the question whether the purchase by the petitioner of all of the assets of a bankrupt corporation of the same name from its trustee in bankruptcy, was in effectuation of a reorganization of the old company within the meaning of § 112(b) (3) and (g) (1) of the Revenue Act of 1934, 26...
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