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HELVERING v. SOUTHWEST CORP.

No. 286.

315 U.S. 194 (1942)

62 S.Ct. 546

86 L.Ed. 789

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. SOUTHWEST CONSOLIDATED CORP.

Supreme Court of United States.

Decided February 2, 1942.

Attorney(s) appearing for the Case

Assistant Attorney General Clark, with whom Solicitor General Fahy and Messrs. J. Louis Monarch and Samuel H. Levy were on the brief, for petitioner.

Mr. A. Chauncey Newlin, with whom Mr. Fred Simon was on the brief, for respondent.

Messrs. Walter J. Brobyn, Edgar J. Goodrich, and Neil Burkinshaw filed a brief, as amici curiae, urging affirmance.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The primary problem in this case is whether the transaction in question qualified as a "reorganization" under § 112 (g) (1) of the Revenue Act of 1934. 48 Stat. 680, 705. Sec. 112 (g) provides:

"As used in this section and section 113 —

"(1) The term `reorganization' means (A) a statutory merger or consolidation, or (B) the acquisition by...

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