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  5. 62 A.D.2d 165 (1978)
 

MATTER OF DIAL-N-DRIVE (MARVIN)

62 A.D.2d 165 (1978)

In the Matter of the Assignment for the Benefit of Creditors. Dial-N-Drive Rent a Car Network, Inc., Assignor; John R. Marvin, Assignee; State of New York, Appellant; United States of America, Respondent

Appellate Division of the Supreme Court of the State of New York, Second Department.

April 24, 1978

Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Earl S. Roberts, Stephen Mindell, James P. Pagano and Samuel A. Hirshowitz of counsel), for appellant.

David G. Trager, United States Attorney (Prosper K. Parkerton, Mary McGowan Davis, Theodore E. Davis and Thomas C. Boscarino of counsel), for respondent.

HOPKINS, J. P., LATHAM and DAMIANI, JJ., concur.

TITONE, J.

On April 7, 1972 Dial-N-Drive Rent a Car Network, Inc. (Dial-N-Drive) filed an assignment for the benefit of creditors under section 3 of the Debtor and Creditor Law. Prior to both the assignment and the termination of its business, Dial-N-Drive had accepted deposits totaling $9,710.83 from 65 of its customers as security for the performance of auto rental contracts. In this accounting proceeding,...

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