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IN RE HOLLY KNITWEAR, INC.

140 N.J. Super. 375 (1976)

356 A.2d 405

IN THE MATTER OF THE GENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS OF HOLLY KNITWEAR, INC., ASSIGNOR. FELDWIN REALTY CO., APPELLANT, TEXTILE FINANCIAL CORP., RESPONDENT, CROSS-APPELLANT, UNITED STATES OF AMERICA, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 9, 1976.

Attorney(s) appearing for the Case

Mr. Jerome S. Lieb argued the cause for appellant Feldwin Realty Co. (Messrs. Lieb, Teich & Berlin, attorneys).

Mr. Harold M. Cohen argued the cause for respondent, cross-appellant Textile Financial Corp. (Messrs. Kleinberg, Moroney, Masterson & Schachter, attorneys).

Mr. Karl Schmeidler argued the cause for respondent United States of America (Mr. Jonathan L. Goldstein, United States Attorney, attorney; Mr. George Kandravy, Assistant United States Attorney, of counsel; Mr. Scott P. Crampton, Assistant Attorney General, Mr. Gilbert E. Andrews, Mr. Crombie J.D. Garrett and Mr. Karl Schmeidler, attorneys, Tax Division, Department of Justice, of counsel and on the brief).

Before Judges KOLOVSKY, BISCHOFF and BOTTER.

The opinion of the court was delivered by BOTTER, J.A.D.

Holly Knitwear, Inc. made an assignment for the benefit of creditors on December 16, 1970. N.J.S.A. 2A:19-1 et seq.; R. 4:54; see In re Xaviers, Inc., 66 N.J.Super. 561 (App. Div. 1961). Its assets were sold and the trial court was called upon to determine the priority of claims against the fund....

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