FINDINGS OF FACT AND ORDER FOR JUDGMENT
DOOLING, District Judge.
The following are the findings of fact herein:
1. Koppenhofer Brothers was incorporated on July 28, 1955. Prior to that time Koppenhofer Brothers conducted business as a partnership.
2. Neuhauser Hatcheries, Inc. acquired the stock of Koppenhofer Brothers, Inc., on February 1, 1965.
3. Koppenhofer Brothers, Inc., was merged into Neuhauser Hatcheries, Inc., on February...
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