So I was digging around on the web looking for structures for my downtown area that I'm expanding when I ran across the "Burlington Street" resin kit by SS Limited and I thought that it looked familiar.  I have Walther's "Merchants Row" on my main street so I screen printed a couple of pictures for comparison.  The only difference that I can see in the two kits is a column added to the left corner building on the SS Limited kit.

Anybody know which came first?  It appears that somebody definately copied somebody.

And the answer is:  "If I recall correctly, A Man namd Lunde was behind the Resin Maguson Models before it was sold to Walthers. He later started Design Preservation Models,(DPM), which he sold to Woodland Scenics. When Walthers converted some of the Maguson line to plastic they sold the Maguson line to SS Ltd. Mr. Lunde who now resides in Hot Springs AR has a new line called Lunde Studios and he produces some very nice HO skyscrapper type of buildings." 

Thank you, Tom G. for your explaination.