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IN RE ATLAS SEWING CENTERS, INC.

Nos. 24157, 20936, 22852, 23891, 24449, 24495.

384 F.2d 66 (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. J. Charles BURDEN, Jr., Appellant, v. Irwin RAY, Trustee in Reorganization of Atlas Sewing Centers, Inc., et al., Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied July 12, 1967.

Attorney(s) appearing for the Case

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., David A. Sheffield, Alexandria, La., for J. Charles Burden, as co-proponent, and Atlas Sewing Centers, Inc.

Paul Gonson, S. E. C., Washington, D. C., for Securities and Exchange Commission.

John H. Gunn, Miami, Fla., for Bank Creditors group.

Walter Beckman, Miami, Fla., for Horace F. Cordes, receiver.

Feibelman, Friedman, Hyman & Durant, Paul G. Hyman, Miami, Fla., for Associates Discount Corp.

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

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

Before BROWN, GOLDBERG and AINSWORTH, Circuit Judges.

Rehearing En Banc Denied July 12, 1967.

JOHN R. BROWN, GOLDBERG and AINSWORTH, Circuit Judges.

This appeal is from the findings and order of the district court resulting from our remand, by several orders, of all matters involved in the several cases growing out of the bankruptcy proceedings of Atlas Sewing Centers, Inc. The appeal consolidates all of the remaining matters at issue in these cases, with but two exceptions: (1) The question whether Atlas is...

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