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IN RE PROGRESSIVE LUGGAGE CORPORATION

No. 355.

34 F.2d 138 (1929)

In re PROGRESSIVE LUGGAGE CORPORATION.

Circuit Court of Appeals, Second Circuit.

June 17, 1929.

Attorney(s) appearing for the Case

H. & J. J. Lesser, of New York City (Henry Yarm, of New York City, of counsel), for claimant.

Archibald Palmer, of New York City (Maxwell Green, of New York City, of counsel), for trustee petitioner.

Before MANTON, L. HAND, and CHASE, Circuit Judges.

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

It is perfectly plain that the three men who owned all of the stock in this corporation conducted the business as though it were a partnership. The claimant and the others performed work which, to borrow the words of the statute, is often done by "workmen, clerks, traveling or city salesmen, or servants." The kind of work done, however, is not the sole or real test of priority, but rather is simply one of the...

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