Case Name: In the Matter of UNITED CIGAR STORES COMPANY OF AMERICA, a New Jersey Corporation, Bankrupt; William O. HAY, as Executor and Trustee of the Estate of Annie Wilson Hay, Deceased, Appellant, v. IRVING TRUST COMPANY, as Trustee In Bankruptcy, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1934-06-11
Citations: 71 F.2d 1018
Docket Number: No. 445
Parties: In the Matter of UNITED CIGAR STORES COMPANY OF AMERICA, a New Jersey Corporation, Bankrupt. William O. HAY, as Executor and Trustee of the Estate of Annie Wilson Hay, Deceased, Appellant, v. IRVING TRUST COMPANY, as Trustee In Bankruptcy, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 71
Pages: 1018–1019

Head Matter:
In the Matter of UNITED CIGAR STORES COMPANY OF AMERICA, a New Jersey Corporation, Bankrupt. William O. HAY, as Executor and Trustee of the Estate of Annie Wilson Hay, Deceased, Appellant, v. IRVING TRUST COMPANY, as Trustee In Bankruptcy, Appellee.
No. 445.
Circuit Court of Appeals, Second Circuit.
June 11, 1934.
Henry S. Miller, of New York City, for appellant.
Cravath, de Gersdorff, Swaine & Wood, of New York City (William D. Whitney and E. L. Cilpatric, both of New York City, of counsel), for appellee.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PEE CUEIAM.
Order (4 E. Supp. 859) affirmed on authority of Manhattan Properties v. Irving Trust Company, 291 U. S. 320, 54 S. Ct. 385, 78 L. Ed. 824.