SIMONS, Circuit Judge.
The controversy relates to priorities asserted by the cross-appellant as a creditor of the bankrupt. It claims priority against assets of the bankrupt in its possession by virtue of a manufacturer's lien, and priority against all assets of the bankrupt located in Tennessee over other corporate creditors not resident or domesticated in the state.
The bankrupt is Merchandisers, Inc., a Massachusetts corporation, and the claimant is Kingsport...
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