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BONDHOLDERS COMMITTEE v. COMM'R.

No. 128.

315 U.S. 189 (1942)

BONDHOLDERS COMMITTEE, MARLBOROUGH INVESTMENT CO., FIRST MORTGAGE BONDS, v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided February 2, 1942.

Attorney(s) appearing for the Case

Mr. William Z. Kerr, with whom Mr. Stephen V. Carey was on the brief, for petitioners.

Assistant Attorney General Clark, with whom Solicitor General Fahy and Messrs. J. Louis Monarch and Samuel H. Levy were on the brief, for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The primary question involved in these cases is whether the transaction in question qualified as a "reorganization" under that portion of § 112 (i) (1) of the Revenue Act of 1932 (47 Stat. 169, 196) which provides: "The term `reorganization' means (A) a merger or consolidation (including the acquisition by one corporation of . . . substantially all the properties of another corporation). . . ."

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