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IN RE BIRD TRANSFER CO.

No. 441.

3 F.2d 506 (1925)

In re BIRD TRANSFER CO.

District Court, D. Delaware.

January 12, 1925.

Attorney(s) appearing for the Case

Charles C. Keedy, of Wilmington, Del., for Charles D. Bird and Laura E. Bird, stockholders.

David J. Reinhardt, of Wilmington, Del., for Delaware Trust Co.

MORRIS, District Judge.

In assessment proceedings against stockholders of Bird Transfer Company, bankrupt, instituted and prosecuted before the referee, the trustee in bankruptcy offered in evidence the claims which had been filed and allowed against the bankrupt estate. To the admission of the claim of Delaware Trust Company the stockholders sought to be assessed objected. The ground of objection was that the claim was founded upon a judgment in favor of Delaware...

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