HOLMES, Circuit Judge.
This appeal is from a judgment awarding a refund to the taxpayer of part of the income tax paid by it for the year 1938. It involves a deduction for depreciation; and the question presented is whether there was a reorganization as defined in Section 112(i) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 513, with the result that the taxpayer was entitled under Section 113(a) (12) of the Revenue Act of 1938, 26 U.S.C.A. Int. Rev.Acts...
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