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CAMPBELL v. UNITED STATES

Nos. 8224, 8225.

144 F.2d 177 (1944)

CAMPBELL v. UNITED STATES. NEWBOLD v. SAME.

Circuit Court of Appeals, Third Circuit.

Decided July 25, 1944.

Attorney(s) appearing for the Case

Henry S. Drinker, of Philadelphia, Pa. (Frederick E. S. Morrison and Calvin H. Rankin, both of Philadelphia, Pa., on the brief), for appellants.

Newton K. Fox, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.

Before MARIS, JONES and GOODRICH, Circuit Judges.

MARIS, Circuit Judge.

The pending appeals, which were argued together, present the same legal question, namely, whether the undistributed earnings of two predecessor corporations (accumulated after February 28, 1913, and not distributed up to the time of a successor company's acquisition of the predecessors' businesses and assets as a result of a tax-free reorganization) may be included in determining whether cash distributions made by the successor company in later...

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