IN RE CUBAN-ATLANTIC TRANSPORT CORPORATION

No. 315.

57 F.2d 963 (1932)

In re CUBAN-ATLANTIC TRANSPORT CORPORATION.

Circuit Court of Appeals, Second Circuit.

April 11, 1932.


Attorney(s) appearing for the Case

George Z. Medalie, U. S. Atty., of New York City (William E. Collins and Arthur H. Longfellow, Sp. Assts. to U. S. Atty., both of New York City, of counsel), for the United States.

Zalkin & Cohen, of New York City (Israel Akselrod, of New York City, of counsel), for appellee.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.


SWAN, Circuit Judge.

The Cuban-Atlantic Transport Corporation was adjudicated bankrupt in October, 1920. This claim of the United States was not presented until more than ten years later. Nevertheless, it must be considered upon its merits for the limitation imposed by section 57n of the Bankruptcy Act (11 USCA § 93n) does not apply to the United States. United States v. Birmingham Tr. & Savings Co., 258 F. 562 (C. C. A. 5); In re Menist Co., Inc., 294 F...

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