PER CURIAM.
The controlling question in this case is whether the exchange under which the assets of the taxpayer corporation were acquired upon its organization in exchange for its stock was one in which neither gain nor loss was to be recognized under Section 112(b) (5) of the Revenue Act of 1936, 26 U.S.C.A. § 112(b) (5). We are satisfied for the reasons well stated in the opinion filed by Judge Hill for the Tax Court in banc,
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