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IN RE ATLAS SEWING CENTERS, INC.

Nos. 24157, 20936, 22852, 23891, 24449.

380 F.2d 41 (1967)

In the Matter of ATLAS SEWING CENTERS, INC., Debtor. JONES FINANCIAL CORPORATION, Appellant, v. Irwin RAY, as Trustee in Bankruptcy for Atlas Sewing Centers, Inc., Appellee. The CHASE MANHATTAN BANK, Appellant, v. Irwin RAY, as Trustee for Atlas Sewing Centers, etc., et al., Appellees. UNITED STATES of America, Appellant, v. Irwin RAY, Appellee. Irwin RAY, Trustee in Reorganization of Atlas Sewing Centers, Inc., Appellant, v. JONES FINANCIAL CORPORATION, Appellee.

United States Court of Appeals Fifth Circuit.

June 5, 1967.

Attorney(s) appearing for the Case

John V. Parker, Baton Rouge, La., for Boulevard Nat. Bank, and others.

William P. Simmons, Jr., Garrette J. Wimpey, of Shutts & Bowen, Miami, Fla., for Chase Manhattan Bank.

J. Edward Worton, Irving M. Wolff, Miami, Fla., for Irwin Ray, trustee.

George F. Meister, Harry L. Durant, Miami, Fla., Harold M. Hoffman, New York City, Jack M. Gordon, New Orleans, La., for Jones Financial Corp.

J. Charles Burden, Jr., Alexandria, La., pro se.

Mitchell Rogovin, Asst. Atty. Gen., Tax Div., Dept. of Justice, Lee A. Jackson, Chief, Appellate Section, Dept. of Justice, Washington, D. C., William A. Meadows, Jr., U. S. Atty., Miami, Fla., for the United States.

Before BROWN, GOLDBERG and AINSWORTH, Circuit Judges.

PER CURIAM:

To expedite the complete disposition of this old Chapter X reorganization proceeding, we have grouped all of the above cases. As the issues in several are separable, we have had argument and make the determinations which follow.

No. 22852

Chase Bank

The appeal of Chase Manhattan Bank turns, in the final analysis, on whether the District Court was required to classify and schedule separately the assets and liabilities of the...

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