JAMES M. CARTER, District Judge.
This case arises on an amended petition to review a decision of the Tax Court of the United States. It involves a merger of corporations, and raises the question whether the taxpayer, Gallo Winery, (hereafter Gallo) may use the unused excess profits tax credit of Valley Agricultural Company, (hereafter Valley), the merged corporation, as a carry-over under Sec. 710(b) (3) and (c) of the 1939 Internal Revenue Code, 26 U.S.C.A. §...
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