Philadelphia Suburban Transp. Co. v. Smith
District Court, E.D. Pennsylvania
1Opinion of the Court
CLARY, District Judge.. The factual situation evidenced by the Stipulation of Facts filed in this case and the testimony at hearing discloses' that plaintiff herein, a corporation of the Commonwealth of Pennsylvania, operates a transportation system in suburban Philadelphia. Its employees for several years have numbered about six hundred. In 1943, one of the Railroad Brotherhoods representing the employees, as part of its collective bargaining agreement with the Company, prevailed upon the Company to install a Pension and Retirement Plan for its employees in order to provide a retirement…
2Cases cited1 opinion
- Saalfield Pub. Co. v. CommissionerUnited States Tax Court · 1948
3Cited by3 opinions
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- Rose Packing Co. v. CommissionerUnited States Tax Court · 1957
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