¶1*1004Betfcen & Dannenberg, of New York City (Philip Betten and Benjamin T. Dannenberg, both of New York City, and Edgar G. Braun, of Detroit, Mich., of counsel), for claimant.
¶2Milbank, Tweed, Hope & Webb, of New York City (Walter E. Hope and H. Struve Hensel, both of New York City, of counsel), for trustees.
¶3Before MANTON, L. HAND, and SWAN, Circuit Judges.
¶5Reversed on the authority of Manhattan Properties Co. v. Irving Trust Co., 291 U. S. 320, 54 S. Ct. 385, 78 L. Ed. 824; In re F. & W. Grand 5-10-25 Cent Stores, Inc. (Possart et al. v. Irving Trust Co.), 69 F.(2d) 807 (C. C. A.).
¶7(dissenting).
¶8I dissent, believing that the ease of Manhattan Properties Co. v. Irving Trust Co., 291 U. S. 320, 54 S. Ct. 385, 78 L. Ed. 824, does not change the rule announced by us in Re Metropolitan Chain Stores Co. (C. C. A.) 66 F.(2d) 485.