Court of Appeals for the Second Circuit April 6, 1925, 281 (M. Lowenstein & Sons, Inc. v. British-American Mfg. Co.)

MANTON, Circuit Judge.

Appellant, a New York corporation, has a capital of $3,-000,000, divided into three classes of stock, and is engaged in the textile business and the financing of merchants in that line of business. A. L. & L. L. Lowenstein, who are stockholders and officers of the appellant, are engaged in the factoring business as copartners.