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UNITED STATES v. GUARANTY TR. CO.

No. 402.

280 U.S. 478 (1930)

UNITED STATES v. GUARANTY TRUST COMPANY OF NEW YORK ET AL.

Supreme Court of United States.

Decided February 24, 1930.

Attorney(s) appearing for the Case

Assistant to the Attorney General O'Brian, with whom Solicitor General Hughes and Messrs. Claude R. Branch, Charles H. Weston and Elmer B. Collins, Special Assistants to the Attorney General, were on the brief, for the United States.

Mr. Charles Bunn, with whom Messrs. Edwin S.S. Sunderland, Warren S. Carter, Henry V. Poor, Frederick G. Ingersoll, Joseph M. Hartfield, Jesse E. Waid, Norton M. Cross, Kenneth Taylor, James H. McIntosh, Edward H. Blanc and James C. Otis were on the brief, for mortgage trustees, respondents.

Mr. Henry C. Carlson, with whom Messrs. Charles R. Fowler and Mortimer H. Boutelle were on the brief, for the executors of the estate of H.H. Sheriff, priority creditor, respondents.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

On July 26, 1923, the federal court for Minnesota appointed a receiver of The Minneapolis & St. Louis Railroad upon a creditor's bill, which was later consolidated with suits to foreclose its mortgages. The usual order issued for proof of claims. The United States presented four claims arising under Title II of Transportation Act, 1920, February 28, c. 91, 41 Stat. 456, 457-469. As to each claim it asserted...

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