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IN RE REORGANIZATION OF PITTSBURGH RYS. CO.

Nos. 7271, 7283.

111 F.2d 932 (1940)

In re REORGANIZATION OF PITTSBURGH RYS. CO. et al.

Circuit Court of Appeals, Third Circuit.

April 30, 1940.

Attorney(s) appearing for the Case

Wm. Alvah Stewart, Jr., City Sol., Richard B. Tucker, Jr., and Leon Wald, all of Pittsburgh, Pa., for City of Pittsburgh, appellant.

A. E. Kountz and Lewis M. Alpern, both of Pittsburgh, Pa., for Tort Creditors' Committee, Appellant.

J. Henry O'Neill, J. Garfield Houston, and Blaxter, O'Neill & Houston, all of Pittsburgh, Pa., for W. D. George, Thomas M. Benner, and Thomas Fitzgerald, trustees.

Philip A. Fleger and W. A. Seifert, both of Pittsburgh, Pa., for Philadelphia Co. and certain underliers.

Lee C. Beatty and Richard W. Ahlers, both of Pittsburgh, Pa., for Citizens Traction Co., Penn Street Ry. Co., and Suburban Rapid Transit St. Ry. Co.

Hill Burgwin, of Pittsburgh, Pa., for Allegheny Traction Co. and Millvale Etna & Sharpsburg St. Ry. Co.

John M. Reed, of Pittsburgh, Pa., for Samuel H. Putnam.

Before MARIS, CLARK, and JONES, Circuit Judges.

MARIS, Circuit Judge.

These are appeals from an order of the District Court for the Western District of Pennsylvania directing the trustees of Pittsburgh Railways Company, a debtor in reorganization under Chapter X of the Bankruptcy Act, 11 U.S.C.A. § 501 et seq., and of Pittsburgh Motor Coach Company, a subsidiary, to pay as an administration expense taxes assessed against fifty-five underlying companies whose properties under leases and operating agreements...

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