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I. C. HERMAN & CO., INC. v. TAUB, HUMMEL & SCHNALL, INC.

No. 556, Docket 73-2042.

497 F.2d 1301 (1974)

In the Matter of I. C. HERMAN & CO., INC., Debtor-Appellee, v. TAUB, HUMMEL & SCHNALL, INC., Claimant-Appellant.

United States Court of Appeals, Second Circuit.

Decided May 28, 1974.

Certiorari Denied October 15, 1974.

Attorney(s) appearing for the Case

Howard Karasik, New York City (Sherman & Citron, New York City, on the brief), for debtor-appellee.

Albert Adams, New York City (Ferris, Adams & Creidy, New York City, on the brief), for claimant-appellant.

Before LUMBARD, FRIENDLY and TIMBERS, Circuit Judges.

Certiorari Denied October 15, 1974. See 95 S.Ct. 153.

TIMBERS, Circuit Judge:

On this appeal from an order entered in a Chapter XI proceeding in the Southern District of New York, John M. Cannella, District Judge, the sole question is whether voluntary payment by a customs broker of United States customs duties due from an importer entitles the broker in the importer's Chapter XI proceeding to the priority to which the government would be entitled for debts...

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