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GARDNER v. NEW JERSEY

No. 92.

329 U.S. 565 (1947)

GARDNER, TRUSTEE, v. NEW JERSEY.

Supreme Court of United States.

Decided January 20, 1947.

Attorney(s) appearing for the Case

James D. Carpenter argued the cause for petitioner. With him on the brief were Howard L. Kern, Alexander H. Elder and Samuel M. Coombs, Jr.

Benjamin C. Van Tine argued the cause and filed a brief for respondent.

Fred N. Oliver, Willard P. Scott, Thomas Raeburn White, William A. Roberts, Philip S. Jessup and A.M. Lewis filed a brief for the Group of Institutional Investors et al., as amici curiae, urging reversal. Charles A. Rooney, Charles Hershenstein and Milton B. Conford filed a brief for Jersey City, as amicus curiae, urging affirmance.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This case, here on certiorari, presents important problems under § 77 of the Bankruptcy Act. 49 Stat. 911, 11 U.S.C. § 205. The Central Railroad Company of New Jersey (the debtor), of which petitioner is trustee, filed its petition for reorganization in 1939 shortly after receiving notice from the Attorney General of New Jersey that he would apply to a state court for a summary judgment for unpaid taxes...

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