No. 715.

313 U.S. 132 (1941)


Supreme Court of United States.

Decided April 28, 1941.

Attorney(s) appearing for the Case

Messrs. Joseph M. Hill and Leffel Gentry, Assistant Attorney General of Arkansas, with whom Messrs. Jack Holt, Attorney General, and Henry L. Fitzhugh were on the brief, for petitioners.

Mr. James M. Chaney, with whom Messrs. Thomas T. Railey and Harvey G. Combs were on the brief, for respondent.

MR. JUSTICE BLACK delivered the opinion of the Court.

This case raises questions concerning the right and power of a federal bankruptcy court to revise and redetermine for state tax purposes the property value of a railroad (Missouri Pacific) in reorganization under § 77 of the Bankruptcy Act, the state (Arkansas) having already determined such value through its own taxing officials...

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