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AMERICAN PROCESSING & SALES CO. v. CAMPBELL

No. 9295.

164 F.2d 918 (1947)

AMERICAN PROCESSING & SALES CO. v. CAMPBELL.

Circuit Court of Appeals, Seventh Circuit.

December 9, 1947.

Attorney(s) appearing for the Case

Sewall Key and Morton K. Rothschild, Assts. to the Atty. Gen., Helen R. Carloss and Hilbert P. Zarky, Sp. Assts. to the Atty. Gen., J. Albert Woll, U. S. Atty., Joseph M. Solon, Asst. U. S. Atty., and Otto Kerner, Jr., U. S. Atty., all of Chicago, Ill., for appellant.

Herman A. Fischer and Carlton L. Fischer, both of Chicago, Ill., for appellee.

Before EVANS and MINTON, Circuit Judges, and LINDLEY, District Judge.

MINTON, Circuit Judge.

The plaintiff-appellee, hereinafter referred to as the taxpayer, is a corporation organized and existing under the laws of Illinois. It is the surviving corporation in a merger of the Rapid Roller Company, an Illinois corporation and the merging corporation, with the Hawthorn-Mellody Farms Dairy, Inc., the surviving corporation whose corporate name was changed to American Processing & Sales Company. The Rapid Roller Company went out of existence...

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