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MATTER OF IDEAL MERCANTILE CORPORATION

No. 163, Docket 24298.

244 F.2d 828 (1957)

Matter of IDEAL MERCANTILE CORPORATION, Bankrupt. Ideal Mercantile Corporation, Appellant.

United States Court of Appeals Second Circuit.

Decided May 20, 1957.

Attorney(s) appearing for the Case

Schwartz, Rudin & Duberstein, Brooklyn, N. Y. (Max Schwartz, Brooklyn, N. Y., on the brief), for appellant.

Freda Silbowitz, New York City (Michael Berman, New York City, on the brief), for petitioning creditors.

Before HINCKS, LUMBARD and WATERMAN, Circuit Judges.

WATERMAN, Circuit Judge.

The appellant, the Ideal Mercantile Corporation, appeals from an order of the District Court reversing in part an order of the Referee in this bankruptcy proceeding. The Referee had found, insofar as his findings are relevant to the disposition of this appeal, that an assignment by Ideal of certain customs refund claims was not a preferential transfer made within four months prior to the filing of an amended involuntary petition in bankruptcy...

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