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GUARANTY TRUST CO. v. SALT'S TEXTILE MFG. CO.

No. 92.

82 F.2d 746 (1936)

GUARANTY TRUST CO. OF NEW YORK v. SALT'S TEXTILE MFG. CO. et al. COMMERCIAL FACTORS CORPORATION et al. v. SMITH.

Circuit Court of Appeals, Second Circuit.

March 9, 1936.

Attorney(s) appearing for the Case

James N. Rosenberg and Chandler Bennitt, both of New York City (Norman A. Adler, of New York City, of counsel), for appellants.

Pullman & Comley, of Bridgeport, Conn. (Arthur M. Comley, of Bridgeport, Conn., of counsel), for appellee.

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

L. HAND, Circuit Judge.

This is an appeal from a decree passing the accounts of William T. Smith, as receiver of the defendant, over the objections of two creditors, the Commercial Factors Corporation and the Veeanday Corporation. The defendant was a very large manufacturer of "pile fabrics", and had been in business since 1890; it had been losing money for several years before 1926 and on April twenty-second of that year with the consent of all its creditors, though...

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