Legal Opinion
In re Pittsburgh Railways Co.
District Court, W.D. Pennsylvania
Decided April 10, 1957No. 20225PublishedCited by 2 opinions
1Opinion of the Court
WALLACE S. GOURLEY, Chief Judge.
In this reorganization proceeding trustee of Pittsburgh Railways Company petitions for an order directing the United States of America to refund certain interest alleged to have been illegally, erroneously or excessively collected. The United States of America moves the court to dismiss said petition.
Two questions are posed:
1. Does this court sitting as a Court of Bankruptcy in a proceeding for reorganization of a corporation under Chapter X of the Bankruptcy Act, as amended, 11 U.S.C.A. § 501 et seq., have jurisdiction to hear and determine the trustee’s suit…
2Cases cited7 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- United States v. JordanSupreme Court of the United States · 1952
- TCF Film Corp. v. GourleyCourt of Appeals for the Third Circuit · 1957
- United States v. EdensCourt of Appeals for the Fourth Circuit · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- John R. Hansen and Shirley G. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- In the Matter of Pittsburgh Railways Company, Debtor, United States of AmericaCourt of Appeals for the Third Circuit · 1958