Citation Codes Equivalent Citations citation codes Attorney(S) Paul W. Williams, United States Attorney for the Southern District of New York ( Gerard L. Goettel, Benjamin T. Richards, Jr., Harold J. Raby of counsel), for Howard L. Lilienthal Irving S. Freedman for judgment-creditor- See more information ... Smart Summary Please sign up to generate summary. In the Matter of CHURCHILL L. KOHLMAN, Judgment-Creditor-Respondent, against PERRY ALEXANDER, Judgment-Debtor-Respondent; IRVING MARCUS et al., Respondents, and UNITED STATES OF AMERICA, Appellant. Order affirmed, without costs; no opinion. Concur: Chief Judge CONWAY and Judges DESMOND, DYE, FULD, FROESSEL, VAN VOORHIS and BURKE.