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SOUTHERN PACIFIC CO. v. UNITED STATES

110 F.Supp. 637 (1953)

SOUTHERN PACIFIC CO. v. UNITED STATES.

United States District Court S. D. New York.

March 13, 1953.

Attorney(s) appearing for the Case

Minor, Waterman & McLean, New York City (Robert J. McLean, New York City, of counsel), for plaintiff.

Myles J. Lane, U. S. Atty. for the Southern District of New York, New York City (Lawrence G. Greene, Asst. U. S. Atty., New York City, of counsel), for United States.

IRVING R. KAUFMAN, District Judge.

The facts, as stipulated, are as follows:

(1) Pursuant to a Plan of Reincorporation, the assets of Southern Pacific Company, a Kentucky corporation, were transferred on September 30, 1947, to Southern Pacific Company, a Delaware corporation, in consideration of the assumption by Southern Pacific Company (Delaware) of all the liabilities and obligations of Southern Pacific Company (Kentucky), and the issuance to Southern Pacific...

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