UNITED STATES v. SOUTHERN PAC. CO.

No. C-3609.

29 F.2d 433 (1928)

UNITED STATES v. SOUTHERN PAC. CO. et al.

District Court, D. Arizona.

December 3, 1928.


Attorney(s) appearing for the Case

John B. Wright, U. S. Atty., and Clarence V. Perrin, Asst. U. S. Atty., both of Tucson, Ariz.

Francis M. Hartman, of Tucson, Ariz., for defendant.


NETERER, District Judge (after stating the facts as above).

The corporate relation or status of the Southern Pacific Railroad Company of Mexico as a distinct unit was not in any sense lessened or modified by the stock ownership of the Southern Pacific Company. The stock ownership does not of itself make the Southern Pacific Railroad Company of Mexico a subsidiary of the Southern Pacific Company or necessary to its operation.

The relation of debtor and creditor...

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