WOODROUGH, Circuit Judge.
The sole question in this case is whether the taxpayer appellee as the surviving corporation in a statutory merger of two corporations on April 30, 1951 is entitled to carry over and deduct from its own income for the taxable year 1951 net operating losses previously sustained for 1950 and that portion of 1951 prior to the merger by the merging corporation, under the provisions of §§ 23(s) and 122(b) (2) (C) of the 1939 Code, 26...
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