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IN RE BUSH TERMINAL CO.

No. 130.

93 F.2d 661 (1938)

In re BUSH TERMINAL CO. In re BUSH TERMINAL BLDGS. CO. BUSH TERMINAL BLDGS. CO. v. CITY OF NEW YORK.

Circuit Court of Appeals, Second Circuit.

January 3, 1938.

Attorney(s) appearing for the Case

Harold H. Levin, of New York City, for subsidiary debtor.

Paul Windels, Corp. Counsel, of New York City (Paxton Blair and Frank J. Derrick, both of New York City, of counsel), for appellee.

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

MANTON, Circuit Judge.

The debtors are in reorganization proceedings under section 77B of the Bankruptcy Act, 11 U.S.C.A. § 207. The City of New York filed a claim for utility taxes imposed under Local Law No. 21, published as No. 22 of 1934, p. 151, as amended by Local Law No. 2 of 1935, p. 94, as well as for sales taxes imposed under Local Law No. 24, published as No. 25 of 1934, p. 164. The court below, reversing the master, allowed the claims.

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