Western Pac R.R. Corp. v. Western Pac. R. Co. Metzger v. Western Pac. R. Co.

There are no findings of fact which support the judgment of the Trial Court or the affirmance thereof by a majority of this Court.1 The cause should be remanded for *1007this reason alone.2 The Trial Court gives two reasons for decision against plaintiff: first, that the “tax escape” was a fraud on the government, and, second, that a recovery would violate the reorganization decree. Neither has any validity.

The major portion of the opinion of the Trial Court is devoted to the proposition that the “tax escape” was a fraud upon the government,3 and therefore the proceeds were given to the defendant,…