NOLTE v. HUDSON NAV. CO.

No. 362.

8 F.2d 859 (1925)

NOLTE et al. v. HUDSON NAV. CO.

Circuit Court of Appeals, Second Circuit.

July 27, 1925.


Attorney(s) appearing for the Case

Geller, Rolston & Blanc, of New York City (Frederick Geller, Mansfield Ferry, and Alexander C. Neave, all of New York City, of counsel), for Farmers' Loan & Trust Co.

Graham, McMahon, Buell & Knox, of New York City (Edward Ward McMahon, of New York City, of counsel), for National Commercial Bank & Trust Co. of Albany.

Murray, Aldrich & Roberts, of New York City (William M. Evarts and Hugh L. M. Cole, both of New York City, of counsel), for Equitable Trust Co. of New York.

Reynolds, Richards & McCutcheon, of New York City (George H. Richards and John S. Chapman, Jr., both of New York City, of counsel), for receiver of Hudson Nav. Co.

Emory R. Buckner, U. S. Atty., of New York City (Sherwood E. Hall, Asst. U. S. Atty., of New York City, of counsel), for the United States.

Before ROGERS, MANTON and HAND, Circuit Judges.


ROGERS, Circuit Judge (after stating the facts as above).

This is an appeal by the United States from an order entered in the District Court which denied the right of the government to any preference or priority of payment of the claims of United States for so-called transportation taxes alleged to be due from the Navigation Company, which is in the hands of a receiver. At the time the receiver brought this matter to the District Court for instructions, the claims...

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