Legal Opinion

Philadelphia Suburban Transp. Co. v. Smith

District Court, E.D. Pennsylvania

Decided June 27, 1952No. Civ. A. 10981PublishedCited by 3 opinions

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

  1. Saalfield Pub. Co. v. CommissionerUnited States Tax Court · 1948

3Cited by3 opinions

  1. Texas Instruments, Inc. v. United StatesDistrict Court, N.D. Texas · 1976
  2. Rose Packing Co. v. CommissionerUnited States Tax Court · 1957
  3. Rose Packing Co. v. CommissionerUnited States Tax Court · 1957

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