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WELLS FARGO BANK & UNION TRUST CO. v. UNITED STATES

No. 14270.

225 F.2d 298 (1955)

WELLS FARGO BANK & UNION TRUST CO., as Executor of the Estate of Ivey L. Borden, Deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied September 6, 1955.

Attorney(s) appearing for the Case

Arthur H. Kent, Valentine Brookes, San Francisco, Cal., James A. Cobey, Merced, Cal., for appellant.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, Grant W. Wiprud, Meyer Rothwacks, Sp. Assts. to Atty. Gen., Lloyd H. Burke, U. S. Atty., Charles Elmer Collett, Asst. U. S. Atty., San Francisco, Cal., for appellee.

Before ORR, McALLISTER, and FEE, Circuit Judges.

McALLISTER, Circuit Judge.

Appellant, as executor of the estate of Ivey L. Borden, deceased, appeals from a judgment denying recovery for overpayment of federal excess profits taxes. The issue before us is whether a transaction in which a certain corporation, of which appellant's decedent, Mr. Borden, was sole stockholder, acquired the properties of a predecessor corporation of which he was also sole stockholder, constituted a tax-free reorganization. The district...

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