Legal Opinion
Wisconsin Central Railroad Company v. United States
United States Court of Claims
Decided December 6, 1961No. 64-59PublishedCited by 9 opinions
1Opinion of the Court
JONES, Chief Judge.
This is an action to recover $253,-659.98 in income tax and $32,731.15 in interest paid by plaintiff as successor to Wisconsin Central Railway Company (hereinafter sometimes referred to as “predecessor”) in a bankruptcy reorganization under section 77 of the Bankruptcy Act. 1
The facts are stipulated. Predecessor, a Wisconsin corporation which operated as a common carrier by rail, was in re eeivership from December 3, 1932, to September 30, 1944, and, from September 30, 1944, to March 1, 1954, was in trusteeship under a section 77 reorganization proceeding. Reorganization…
2Cases cited14 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Helvering v. Metropolitan Edison Co.Supreme Court of the United States · 1939
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Huyler's v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Long Corporation v. The United StatesUnited States Court of Claims · 1962
- John E. McCullough and Esther D. McCullough v. The United StatesUnited States Court of Claims · 1965
- Foremost Dairies, Inc. v. TomlinsonDistrict Court, M.D. Florida · 1963
- Western Maryland Railway Co. v. United StatesDistrict Court, D. Maryland · 1968
4 more not listed; retrieve them via the Exa API.