In Re Progressive Luggage Corporation

(after stating the facts as above). It is perfectly plain that the three man who owned all of the stock in this corporation conducted the business as though it were a partnership. The claimant and the others performed work which, to borrow the words of the statute, is often done by “workmen, clerks, traveling or city salesmen, or servants.” The kind of work done, however, is not the sole or real test of priority, hut rather is simply one of the things which help to determine whether the claimant bore to the bankrupt the relation of workman, clerk, traveling or city salesman, or servant, when…