IN RE UNITED CIGAR STORES CO. OF AMERICA

No. 271.

75 F.2d 290 (1935)

In re UNITED CIGAR STORES CO. OF AMERICA et al. NEW YORK LIFE INS. CO. et al. v. IRVING TRUST CO. et al.

Circuit Court of Appeals, Second Circuit.

February 11, 1935.


Attorney(s) appearing for the Case

Harry H. Bottome, of New York City (Mendes Hershman and John Jay Buckner, both of New York City, of counsel), for appellant New York Life Ins. Co.

William F. Columbus, of New York City, for appellant County Treasurer.

Milbank, Tweed, Hope & Webb, of New York City (William L. King, Jr., and Samuel Ross Ballin, both of New York City, of counsel), for appellee Lawrence H. Dilworth.

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


MANTON, Circuit Judge.

The United Cigar Stores Company of America was adjudicated a bankrupt August 29, 1932, and the Irving Trust Company qualified as trustee. The bankrupt's liabilities included an obligation to pay taxes on property located in Chicago, Ill., which the bankrupt, at the time of its adjudication, held as lessee under a written lease dated August 21, 1922; Henry J. Sontag and others, as trustees under a decedent's trust estate, were the lessors named...

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