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IN RE LAYTAN JEWELERS, INC.

No. 68 B 752.

332 F.Supp. 1153 (1971)

In the Matter of LAYTAN JEWELERS, INC., Debtor.

United States District Court, S. D. New York.

August 24, 1971.

Attorney(s) appearing for the Case

Whitney North Seymour, Jr., U. S. Atty., S. D. N. Y., New York City, for United States, by Susan Freiman, Asst. U. S. Atty., of counsel.

Goldman, Frier & Altesman, New York City, for Trustee.

Levin & Weintraub, New York City, for former debtor, by Michael J. Crames, Charles H. Weintraub, New York City, of counsel.

MEMORANDUM

FRANKEL, District Judge.

Having studied the papers at some length, I conclude that the learned Referee has stated the issues and the competing arguments fairly and thoroughly.* What is more to the practical point at hand, I conclude that his resolution of both issues should be affirmed. Like Referee Babitt, I think both questions are close. Somewhat uncomfortably, I find...

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