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SECURITIES AND EXCHANGE COM'N v. S & P NATIONAL CORP.

No. 66 Civ. 512.

267 F.Supp. 562 (1967)

SECURITIES AND EXCHANGE COMMISSION, Plaintiff, v. S & P NATIONAL CORPORATION et al., Defendants.

United States District Court S. D. New York.

March 30, 1967.

Attorney(s) appearing for the Case

Walter P. North, Meyer Eisenberg, Washington, D. C., Richard V. Bandler, Marvin E. Jacob, New York City, for Securities & Exchange Commission.

Leslie Kirsch, New York City, trustee.

Cleary, Gottlieb, Steen & Hamilton, New York City, for trustee; Edmund H. Kerr, Lillian E. Kraemer, New York City, of counsel.

Shea, Gallop, Climenko & Gould, New York City, for corporate defendants; Martin I. Shelton, Milton S. Gould, New York City, of counsel.

OPINION

THOMAS F. MURPHY, District Judge.

THE INTERIM ACCRUALS.

This aspect of the case presents questions concerning approval of accruals of interim compensation for services to the estate. The amounts involved are substantial.

November 30, 1966, was the end of the corporate defendants' fiscal or tax year. The trustee, with the knowledge of the Court, made accruals, without payment, of compensation for services rendered by the attorneys...

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