Legal Opinion

In Re Laytan Jewelers, Inc.

District Court, S.D. New York

Decided August 24, 1971No. 68 B 752PublishedCited by 7 opinions

1Opinion of the Court

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 the Referee’s decision more compelling on the first issue — where he is driven to disagree respectfully with a decision of the Fifth Circuit, In re Able Roofing & Sheet Metal Company, 425 F.2d 699, 701 (1970)—than…

2Cases cited13 opinions

  1. Bruning v. United StatesSupreme Court of the United States · 1964
  2. Lines v. FrederickSupreme Court of the United States · 1970
  3. Manhattan Properties, Inc. v. Irving Trust Co.Supreme Court of the United States · 1934
  4. United States v. New YorkSupreme Court of the United States · 1942
  5. Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962

8 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Pan American Van Lines v. United StatesCourt of Appeals for the Ninth Circuit · 1979
  2. In Re Carolyn June Wukelic, Bankruptcy-Appellee v. United StatesCourt of Appeals for the Sixth Circuit · 1976
  3. Donald G. Dail v. United StatesCourt of Appeals for the Fourth Circuit · 1980
  4. Ryan v. CommissionerUnited States Tax Court · 1972
  5. Matter of Seafarer Fiber Glass Yachts, Inc.District Court, E.D. New York · 1979

2 more not listed; retrieve them via the Exa API.

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