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IN RE LAMBERTVILLE RUBBER CO.

No. 7192.

111 F.2d 45 (1940)

In re LAMBERTVILLE RUBBER CO., Inc. MILL FACTORS CORPORATION v. CROWLEY.

Circuit Court of Appeals, Third Circuit.

March 20, 1940.

Attorney(s) appearing for the Case

McDermott, Enright & Carpenter, of Jersey City, N. J., and Sperry & Yankauer, of New York City (Walter D. Yankauer, of New York City, and James D. Carpenter, Jr., and Samuel M. Coombs, Jr., both of Jersey City, N. J., of counsel), for appellant.

Backes & Backes, of Trenton, N. J. (H. W. Backes, of Trenton, N. J., of counsel) for appellee.

Before BIGGS, MARIS, and JONES, Circuit Judges.

BIGGS, Circuit Judge.

The question presented by the appeal at bar is whether a trustee appointed pursuant to Section 77B,1 of the Bankruptcy Act as amended, first to operate the debtor's business and then to liquidate its assets, may be surcharged because he has paid certain Federal Social Security taxes and state unemployment compensation taxes, it appearing upon liquidation that the assets of...

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