In re International Engineers, Inc.

WALKER, District Judge.

Introduction

Export-Import Services, Inc., a creditor of the bankrupt, appeals a decision of the Bankruptcy Court denying it priority standing in the bankrupt estate. The court below found that appellant was entitled to the status of a general unsecured creditor.

Facts

The undisputed facts are as follows: Appellant is a customs broker which performs a variety of services in connection with the import trade to facilitate the movement of imported goods into this, country. Between June 23, 1972 and February 21, 1973, one of its clients was the bankrupt importer, International…