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WESTERN NEW YORK WATER COMPANY v. C. I. R.

Nos. 385, 386, Dockets 29418, 29419.

349 F.2d 345 (1965)

WESTERN NEW YORK WATER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. UTILITIES & INDUSTRIES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided July 26, 1965.

Attorney(s) appearing for the Case

Robert J. Casey, New York City (Thomas E. Tyre, and Clark, Carr & Ellis, New York City, on the brief), for petitioners.

William A. Friedlander, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before WATERMAN, MARSHALL and ANDERSON, Circuit Judges.

ANDERSON, Circuit Judge:

Western New York Water Company, the taxpayer,1 was incorporated under the laws of the State of New York in 1902 for the purpose of selling water in Erie County. In July of that year it purchased all of the outstanding stock of the Depew & Lake Erie Water Company. In 1909 Depew was liquidated and all of its properties were transferred to Western.

In 1900 Depew entered into an agreement with the New York...

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