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CITY OF NEW YORK v. RASSNER

No. 234.

127 F.2d 703 (1942)

CITY OF NEW YORK v. RASSNER.

Circuit Court of Appeals, Second Circuit.

April 21, 1942.

Attorney(s) appearing for the Case

Sol Charles Levine, of New York City (William C. Chanler, Corp. Counsel, Morris L. Heath, and Samuel J. Warms, all of New York City, on the brief), for claimant-appellant.

Jacob Frummer, of Brooklyn, N. Y., for appellee.

Before AUGUSTUS N. HAND, CLARK, and FRANK, Circuit Judges.

CLARK, C. E., Circuit Judge.

This case calls for a determination of the effect in bankruptcy of the New York City Sales Tax Law, Administrative Code, c. 41, Tit. N, § 41 — 2.0, subd. e, as amended by Local Law No. 79 of 1940, page 354, which makes a vendor a "trustee" when collecting the sales tax from vendees. The city asserts that, by virtue of its status as a beneficiary, its claim for taxes collected during the continuation of a business under bankruptcy...

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