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IN RE UNITED CIGAR STORES CO. OF AMERICA

No. 497.

78 F.2d 691 (1935)

In re UNITED CIGAR STORES CO. OF AMERICA.

Circuit Court of Appeals, Second Circuit.

July 15, 1935.

Attorney(s) appearing for the Case

Davis, Polk, Wardwell, Gardiner & Reed, of New York City (Edgar G. Crossman, of New York City, of counsel), for appellant.

Cravath, de Gersdorff, Swaine & Wood, of New York City (Alfred McCormack, of New York City, of counsel), for trustee of the debtor's estate.

M. Carl Levine, of New York City, for Jacob Ruppert Realty Corporation.

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

SWAN, Circuit Judge.

United Cigar Stores Company of America filed a voluntary petition under section 77B of the Bankruptcy Act (11 USCA § 207) which the court approved on June 14, 1934. This proceeding superseded a prior proceeding in bankruptcy, in which the appellant, Guaranty Trust Company of New York, as trustee, had filed a proof of claim based upon the debtor's guaranty of debenture bonds issued by one of its subsidiaries. The claim was before this court...

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