IN RE FLATBUSH GUM CO.

No. 41.

73 F.2d 283 (1934)

In re FLATBUSH GUM CO., Inc. PEOPLE OF STATE OF NEW YORK v. ARNOLD.

Circuit Court of Appeals, Second Circuit.

November 5, 1934.


Attorney(s) appearing for the Case

John J. Bennett, Jr., Atty. Gen., of New York, Henry Epstein, Sol. Gen., of New York City, and Robert P. Beyer, Asst. Atty. Gen., for the People of the State of New York.

Harold H. Levin, of New York City (Harold H. Levin and Louis W. Arnold, Jr., both of New York City, of counsel), for trustee.

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


CHASE, Circuit Judge.

The Flatbush Gum Company, Inc., was adjudicated a bankrupt in the District Court for the Eastern District of New York. A receiver was duly appointed who, pursuant to an order of the court, sold the bankrupt's tangible personal property at auction. The business was not continued by the receiver, and the sale was an essential step in liquidation. After it was made, the state of New York demanded that the receiver file a return and pay a tax claimed...

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