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PHILADELPHIA CO. v. DIPPLE

Nos. 242 and 243.

312 U.S. 168 (1941)

PHILADELPHIA COMPANY ET AL. v. DIPPLE ET AL.

Supreme Court of United States.

Decided February 3, 1941.

Attorney(s) appearing for the Case

Mr. W.A. Seifert, with whom Messrs. Lee C. Beatty, Richard W. Ahlers, and Hill Burgwin were on the brief, for petitioners.

Miss Anne X. Alpern and Mr. A.E. Kountz, with whom Messrs. Leon Wald and Lewis M. Alpern were on the brief, for respondents.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

This case presents a problem similar to that involved in Palmer v. Webster & Atlas National Bank, ante, p. 156. Here the debtor instituted a reorganization proceeding under § 77B of the Bankruptcy Act (now chapter X of that Act)1 and the question presented is whether the trustees should be directed to pay taxes owed...

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