CHASE, Circuit Judge.
The only question presented by this appeal is whether or not the petitioner realized a taxable gain to be recognized as such under the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 664 et seq., because of the way by which a statutory merger and consolidation of a wholly-owned subsidiary and its parent was brought about.
The petitioner, hereinafter called Consolidated to avoid confusion with a corporation whose name it took, is a...
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