WHITAKER, Judge.
These two cases were consolidated for trial.
The Pantex Manufacturing Corporation is the successor of the Pantex Pressing Machine, Inc. On November 30, 1944 the Pantex Pressing Machine, Inc., transferred all of its assets to Pantex Manufacturing Corporation in exchange for all the shares of the capital stock of the manufacturing corporation and the assumption by it of all the liabilities of Pantex Pressing Machine, Inc. Among the assets transferred...
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