Court of Appeals for the Second Circuit December 30, 1980, No. 3, Docket 79-7844 (Rosen v. Dick)

TENNEY, Senior District Judge:

This interlocutory appeal under 28 U.S.C. § 1292(b) represents one small part of the complex bankruptcy reorganization of Bermec Corporation (“Bermec”). In May 1973, Bermec’s Trustee in Reorganization (“Trustee”) brought this plenary action centering on Bermec’s acquisition of Black Watch Farms (“Black Watch”), a cattle tax shelter.