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BUFFUM v. BARCELOUX CO.

No. 564.

289 U.S. 227 (1933)

53 S.Ct. 539

77 L.Ed. 1140

BUFFUM, TRUSTEE IN BANKRUPTCY, v. PETER BARCELOUX CO.

Supreme Court of United States.

Decided April 10, 1933.

Attorney(s) appearing for the Case

Messrs. Horace B. Wulff and George R. Freeman, with whom Messrs. Robert T. Devlin and Wm. H. Devlin were on the brief, for petitioner.

Mr. Arthur C. Huston, with whom Mr. Stephen W. Downey was on the brief, for respondent.

MR. JUSTICE CARDOZO delivered the opinion of the Court.

In April, 1926, the bankrupt, Henry Barceloux, was the owner of 2500 shares of the Peter Barceloux Company, a quarter of the capital stock. The other three quarters were owned, one by his brother George, one by his sister Cora, and one by three nephews, the sons of a deceased brother. The book value of the bankrupt's shares was over $90,000, and the actual value over...

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