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IN RE JACOBY-BENDER, INC.

No. 791, Docket 84-5091.

758 F.2d 840 (1985)

In re JACOBY-BENDER, INC., Debtor. CITY OF NEW YORK, Appellant, v. JACOBY-BENDER, INC., Appellee.

United States Court of Appeals, Second Circuit.

Decided March 27, 1985.

Attorney(s) appearing for the Case

Arnold Fox, New York City (Frederick A.O. Schwarz, Jr., Cornelius F. Roche, Corp. Counsel, New York City, of counsel), for appellant.

Neal S. Barlia, New York City (Howard Graff, Bloch, Graff, Danzig, Jelline & Mandel, New York City, of counsel), for appellee.

Before OAKES, MESKILL and PIERCE, Circuit Judges.

OAKES, Circuit Judge:

The City of New York appeals an order of the United States District Court for the Eastern District of New York, Frank X. Altimari, Judge, affirming a decision of the United States Bankruptcy Court, Robert J. Hall, Bankruptcy Judge, exempting the debtor, Jacoby-Bender, Inc., in a Chapter 11 reorganization, from payment of the New York City Real Property Transfer Tax, New York, N.Y., Admin.Code § II46-2.0 (1984), on the delivery of a deed...

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