PER CURIAM.
The tax court sustained the decision of the respondent Commissioner of Internal Revenue in his determination that the transaction here involved, by which the assets acquired by the petitioner-corporation from another corporation solely in exchange for voting stock, was a tax-free exchange under sections 112 (b) (4) and 112(g) (1) (C) of the Internal Revenue Code, 1939, 26 U.S.C.A., with the result that the basis to the petioner-corporation of the assets...
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