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IRVING TRUST CO. v. COMMERCIAL FACTORS CORPORATION

No. 85.

68 F.2d 864 (1934)

IRVING TRUST CO. v. COMMERCIAL FACTORS CORPORATION. In re NATHAN & COHEN CO., Inc.

Circuit Court of Appeals, Second Circuit.

January 15, 1934.

Attorney(s) appearing for the Case

Krause, Hirsch & Levin, of New York City (Sydney Krause and George C. Levin, both of New York City, of counsel), for appellant.

Hughes, Schurman & Dwight, of New York City (Charles E. Hughes, Jr., Phillip W. Haberman, Frank C. Fisher and Frederick W. P. Lorenzen, all of New York City, of counsel), for appellee.

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

SWAN, Circuit Judge.

Prior to adjudication upon an involuntary petition in bankruptcy filed April 20, 1931, Nathan & Cohen Company, Inc., was an old and favorably known silk and cotton converter doing business at 60 Leonard street, New York City. Its business consisted in purchasing greize goods from various mills, sending them to dyers and finishers for processing, which is known as "converting," and selling the finished goods. The business was financed by Commercial...

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