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RECONSTRUCTION FINANCE CORPORATION v. FLYNN

No. 247, Docket 21307.

175 F.2d 761 (1949)

RECONSTRUCTION FINANCE CORPORATION v. FLYNN.

United States Court of Appeals Second Circuit.

Decided June 8, 1949.

Attorney(s) appearing for the Case

Sol A. Liebman, Asst. Agency Counsel, Reconstruction Finance Corporation, of New York City (Harold E. Jacobson, Agency Counsel, and Charles R. L. Hemmersley, Counsel, Reconstruction Finance Corporation, both of New York City, on the brief), for appellant.

Lawrence J. McKay, of New York City (Cahill, Gordon, Zachry & Reindel, of New York City, on the brief), for appellee.

Alfred P. O'Hara, of New York City. for Lithaloys Corporation, debtor.

Before CHASE, CLARK, and DOBIE, Circuit Judges.

CLARK, Circuit Judge.

This appeal presents the issue whether or not claims filed against a debtor in reorganization by the Reconstruction Finance Corporation as transferee of two other governmental corporations are entitled to the priority accorded debts due the United States granted by Rev.Stats. § 3466, 31 U.S.C.A. § 191, as recognized by § 64, sub. a(5), of the Bankruptcy Act, 11 U.S.C.A. § 104, sub. a(5). The R. F. C.'s petition for such priority...

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