Memorandum and Order
SINGLETON, District Judge.
This case was tried before the Court. It is a civil action for recovery of federal income taxes and interest paid by Schlumberger Well Surveying Corporation (SWSC) for the year 1962. On April 1, 1966, SWSC was merged into Schlumberger Technology Corporation and it, as plaintiff, brings this suit as statutory successor to SWSC. For the year 1962, the District Director of Internal Revenue determined that...
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