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UNITED STATES v. PEERLESS WEIGHING & V. MACH. CORP.

No. 300.

96 F.2d 996 (1938)

UNITED STATES v. PEERLESS WEIGHING & VENDING MACH. CORPORATION et al.

Circuit Court of Appeals, Second Circuit.

On Rehearing May 18, 1938.

Attorney(s) appearing for the Case

Smyth & Tuttle, of New York City (Nathan A. Smith, of New York City, of counsel), for appellants.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Clarence E. Dawson, Sp. Assts. to Atty. Gen., Lamar Hardy, U. S. Atty., and Clarence W. Roberts, Asst. U. S. Atty., both of New York City.

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

L. HAND, Circuit Judge.

This is an appeal from an order in bankruptcy, directing the Peerless Weighing & Vending Machine Corporation to pay a claim of the United States already allowed against the Consolidated Automatic Merchandising Corporation in a proceeding to reörganize that company under Bankr.Act, section 77B, as amended, 11 U. S.C.A. § 207. The claim against the debtor was upon an assessment for stamp taxes, and included not only the principal...

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