Pays to Benjamin V. Cohen.) Abuses he cited included: control of receivership and of reorganization by owners prior to acknowledgement of insolvency, inadequate administration of properties prior to reorganization, inadequate regulatory supervision, and conflicts of interest. While making the rounds "as agents of the President" with Tommy Corcoran (one of Felix Frankfurter's "Happy Hotdogs"), Lowenthal told any and all that nothing would happen "without the help of railway labor." On July 5, 1935 Federal Coordinator Joseph Bartlett Eastman wrote to Senator Wheeler (committee chair), with Lowenthal as committee counsel, to recommend 18 railroads (including Van Sweringen Lines, Pennsylvania Railroad, Wabash Railway, and Delaware & Hudson Company) plus financiers (J.P. Morgan & Company, and Kuhn, Loeb & Company) for investigation, as reported in the New York Times and Railway Age. Only in December 1936 did Lowenthal manage to obtain enough subpoenaed documentation to begin actual investigation, according to Railway Age. By 1939, the Senate had introduced a "Lowenthal Bi|ll" to create a special "Railroad Reorganization Court" for bankrupt railroads and downsizing of capitalization and reduction of fixed charges. In April 1939, ICC commissioner Walter M. W. Splawn and committee counsel Lowenthal testified. Lowenthal explained changes in the new Reorganization Act of 1939 (passed and signed into law on April 3, 1939). Its special court would make for "sounder reorganizations" thanks to judges trained in railroads. Truman In 1935, Lowenthal met Harry S. Truman, after Truman joined a subcommittee of the U.S. Senate Interstate Commerce Committee, investigating railroads and holding companies, which resulted in U.S. Senate Resolution 71 on February 4, 1935. Senator Robert F. Wagner had to withdraw from the subcommittee, and Senator Burton K. Wheeler filled his place with Truman. Senators on that subcommittee included: Wheeler (chair), Truman, Alben Barkley, Victor Donahey, Wallace White, and Henrik Shipstead. Heading the legal counselors for that subcommittee was Telford Taylor, assisted by Lowenthal and Sidney J. Kaplan, who later headed the Claims Division in the Solicitor General's office of the U.S. Department of Justice during World War II, George Rosier, Lucien Hilmer, and John Davis. According to close Truman's Appointments Secretary Matthew J. Connelly, "Lowenthal served as counsel for Senator Truman during the hearings on the setting up of the Civil Aeronautics Board." According to daughter Margaret Truman, Truman relied on Lowenthal to keep up pressure on the Missouri Pacific Railroad and Alleghany Corporation over the "Alleghany-Missouri Pacific matter." Lowenthal later recollected, "Until