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IN RE NEW YORK, NEW HAVEN, AND HARTFORD RAILROAD CO.

No. 30226.

360 F.Supp. 1155 (1973)

In the Matter of The NEW YORK, NEW HAVEN, AND HARTFORD RAILROAD COMPANY, Debtor.

United States District Court, D. Connecticut.

June 28, 1973.

Attorney(s) appearing for the Case

Prof. James Wm. Moore, Counsel for Trustee, New Haven, Conn., Joseph Auerbach and Robert G. Bleakney, Jr., Sullivan & Worcester, Boston, Mass. for Trustee.

Robert K. Killian, Atty. Gen., Samuel Kanell, Special Asst. Atty. Gen., Ralph G. Murphy, Jack Rubin, Asst. Attys. Gen., for Connecticut.

Herbert F. De Simone, Atty. Gen., Rhode Island, G. John Gazerro, Jr., Special Asst. Atty. Gen., Avram Cohen, Special Counsel Rhode Island Div. of Taxation, for Rhode Island.

Walter H. Mayo, III, Asst. Atty. Gen., and Acting Chief, Administrative Division, for Massachusetts.

MEMORANDUM OF DECISION ON PETITION FOR ORDER #595

ROBERT P. ANDERSON, Circuit Judge (sitting by designation).

This petition concerns the question of whether or not there is any liability by the Trustee for gross earnings, utility franchise, or related taxes for the period of time subsequent to one minute before midnight on December 31, 1968 when the New Haven Railroad ceased to engage in the business for which...

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