United States v. Goldblatt Bros.

KERNER, Circuit Judge.

The United States, claiming as a creditor under the Illinois Bulk Sales Law,1 sued defendant as the purchaser of the major part of the assets of the New Dahl Corporation, to ■ recover an indebtedness for unpaid taxes owing by New Dahl. There was a trial without a jury and the court made findings of fact, stated its conclusions of law thereon, and rendered judgment for the plaintiff. From that judgment, the defendant appeals.

Defendant is the owner of ten department stores located in Chicago and vicinity. Prior to November 22, 1937, New Dahl operated the shoe repair…