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IN RE PRESSED STEEL CAR CO. OF NEW JERSEY

No. 6585.

100 F.2d 147 (1938)

In re PRESSED STEEL CAR CO. OF NEW JERSEY.

Circuit Court of Appeals, Third Circuit.

November 5, 1938.

Attorney(s) appearing for the Case

David T. Wilentz, Atty. Gen., of New Jersey, and John E. Evans, Sr., and Margiotti, Pugliese, Evans & Buckley, all of Pittsburgh, Pa., for the State of New Jersey.

Earl F. Reed, Charles M. Thorp, Jr., William C. O'Neil, and Thorp, Bostwick, Reed & Armstrong, all of Pittsburgh, Pa., for appellees, trustees of debtor.

Before BUFFINGTON and BIGGS, Circuit Judges, and DICKINSON, District Judge.

BIGGS, Circuit Judge.

The State of New Jersey seeks to recover in the pending proceedings corporation franchise taxes for the years 1933, 1934 and 19351 imposed by the laws of New Jersey (Pamphlet Laws 1884, Chapter 159, p. 232; 1919, Chapter 195, p. 431; 1931, Chapter 102, p. 171; 1932, Chapter 98, p. 168) upon the debtor, Pressed Steel Car Company, a corporation of the State of New Jersey, all of the tangible assets of which were within...

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