Gould v. Hiram Walker & Sons, Inc.

ENOCH, Circuit Judge.

On September 19, 1940, at a New York Tax Commission Warrant Agent’s sale, Robert Gould purchased, subject to prior sales and outstanding equities, all the right, title and interest of Pennsylvania Whiskey Distributing Corporation (later known as Kent-Darby, Ltd.) herein called “Pennsylvania”, in (inter alia) a contract to purchase 1,367 barrels of whiskey from the Hiram Walker Companies, herein called “Walker”, on which partial payment had been made and, in addition, warehouse receipts representing 833 barrels of whiskey. Of the total 22001 barrels only 1608 are involved…