JAMES HOWDEN & CO. v. STANDARD SHIPBUILDING CORPORATION

No. 178.

17 F.2d 530 (1927)

JAMES HOWDEN & CO., Limited, v. STANDARD SHIPBUILDING CORPORATION. Ex parte CONWAY et al.

Circuit Court of Appeals, Second Circuit.

February 21, 1927.


Attorney(s) appearing for the Case

Graham, McMahon, Buell & Knox, of New York City (Joseph M. Hartfield and Edward Ward McMahon, both of New York City, of counsel), for appellants.

Shearman & Sterling, of New York City, for James Howden & Co., Limited.

Larkin, Rathbone & Perry, of New York City, for Standard Shipbuilding Corporation.

White & Case, of New York City, for Shooters Island Shipyard Co.

William A. De Groot, U. S. Atty., of Brooklyn, N. Y. (George Biddle, Sp. Asst. U. S. Atty., of New York City, of counsel), for the United States.

Before HOUGH, HAND, and MACK, Circuit Judges.


HAND, Circuit Judge (after stating the facts as above).

The receivers' theory, as we understand it, runs as follows: The certificates of overassessment, when issued by the Treasury officials and delivered to the Comptroller General, became property of the defendant, to which there was no adverse claim. The District Court, which by its receivers had assumed custody of all the defendant's assets, had jurisdiction to compel the surrender of such property by summary petition...

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