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REINECKE v. GARDNER

No. 471.

277 U.S. 239 (1928)

REINECKE, COLLECTOR, v. GARDNER, TRUSTEE.

Supreme Court of United States.

Decided May 14, 1928.

Attorney(s) appearing for the Case

Assistant Attorney General Mabel Walker Willebrandt, with whom Solicitor General Mitchell and Messrs. Sewall Key and J. Louis Monarch, Attorneys in the Department of Justice, were on the brief, for Reinecke, Collector.

Mr. Albert L. Hopkins, with whom Messrs. Clarence J. Silber and Jay C. Halls were on the brief, for Gardner, Trustee.

MR. JUSTICE STONE delivered the opinion of the Court.

In this case, pending in the Court of Appeals for the Seventh Circuit, that court has certified to this questions of law concerning which it asks instructions for the proper disposal of the cause. Jud. Code, § 239. The certificate states that the appellee, trustee in bankruptcy of a coal mining corporation, acting under order of the bankruptcy court, carried on the business of the bankrupt, using for that...

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