Court of Appeals for the Seventh Circuit September 28, 1987, 85-2579 (In the Matter of Chicago, Milwaukee, St. Paul & Pacific Railroad Company, Debtor. Appeal of United States of America, Soo Line Railroad, Intervening-Respondent)

830 F.2d 758 60 A.F.T.R.2d 87-5728, 56 USLW 2213, 87-2 USTC P 9659 In the Matter of CHICAGO, MILWAUKEE, ST. PAUL & PACIFIC RAILROAD COMPANY, Debtor. Appeal of UNITED STATES of America, Soo Line Railroad, Intervening-Respondent. No. 85-2579. United States Court of Appeals, Seventh Circuit. Argued April 15, 1987. Decided Sept. 28, 1987. Theresa E. McGlaughlin, U.S. Tax Div., Dept.