The assignor, Leland Fox and John Murphy, Inc., transferred all of its property by a general assignment to the assignee, Samuel P. Frankel, in trust for the benefit of its creditors. Included among those creditors was the State Department of Taxation and Finance which presented a priority claim of $4,799.25. Key Bank, N. A., presented a general claim of $26,571.25.
The assignee's final accounting of the estate was confirmed by an order...
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