JONES, Chief Judge.
This action was brought by plaintiff as trustee in bankruptcy for Manufacturers Trading Corporation (also referred to as Manufacturers), a financing institution, for the sum of $63,000 which it claims by virtue of an assignment from Union Industries, Inc., of monies due under Contract NOrd 7426 between the defendant and Union Industries, Inc. Defendant filed a counterclaim for taxes in the amount of $71,367.68, plus interest, allegedly due from...
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