
    IRVING TRUST COMPANY, A CORPORATION, v. THE UNITED STATES
    [No. 43100]
    [90 C. Cls. 310; 311 U. S. 685, 728]
   Income tax; valuation of assets in merger; cost of property acquired; “write-up” of assets binding; consolidation.

Decided January 8, 1940; petition dismissed; plaintiff’s motion for new trial overruled April 1, 1940.

Petition for writ of certiorari denied by tbe Supreme Court October 21, 1940.

Rehearing denied, November 18, 1940.  