OPINION
WHIPPLE, Chief Judge.
This matter comes before the Court on the United States Railway Association's (hereinafter referred to as "USRA") petition for an Order for Identification of Cash and Other Current assets pursuant to Section 211(h)(3) of the Regional Rail Reorganization Act of 1973, as amended, 45 U.S.C. § 721(h)(3). See Order No. 816. A hearing was held on March 23, 1976. Decision was reserved. The Court has also had the benefit of pre...
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