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IN RE CASWELL CONST. CO.

13 F.2d 667 (1926)

In re CASWELL CONST. CO., Inc.

District Court, N. D. New York.

July 12, 1926.

Attorney(s) appearing for the Case

Oliver D. Burden, U. S. Atty., and H. V. S. Groesbeck and B. Fitch Tompkins, Asst. U. S. Attys., all of Syracuse, N. Y., for the United States.

William F. Canough and Irving J. Higbee, both of Syracuse, N. Y., for lienors.

COOPER, District Judge.

This is a petition by mechanics' lienors for an order directing the trustee in bankruptcy to pay their liens before paying the claim of the United States for income taxes. No question is raised of the right to have the referee in bankruptcy first pass on this question.

On November 22, 1920, an involuntary petition in bankruptcy was filed against the Caswell Construction Company, and the company was adjudicated a bankrupt on January...

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