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IN RE MERZ

No. 57.

45 F.2d 558 (1930)

In re MERZ. BOYD v. MERZ.

Circuit Court of Appeals, Second Circuit.

December 1, 1930.

Attorney(s) appearing for the Case

Robert P. Levis, of New York City, for appellant Walter Merz.

Davis W. Kahn, of New York City, for appellee Melville Boyd, as trustee in bankruptcy.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

Franz Merz, who carried on business under the trade-name of the Merz Worsted Mills, with a factory in Philadelphia, and a sales office in New York, was adjudicated a bankrupt in 1927. The bankrupt's son, Walter Merz, helped him with office details and to some extent with sales of merchandise. Upon the return of the son from the war, his father said: "Son, here is a gift of $7,500." The mode of making the gift was by crediting on the...

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