MATTER OF UNITED CIGAR STORES COMPANY OF AM

Paul E. Tuthill, of New York City (David Jetzinger

Harry A. Quinn, both of Chicago,

, of counsel), for

Milbank, Tweed, Hope Webb, of New York City (H. Struve Hensel, of New York City, of counsel), for appellee Phœnix Securities

, Intervener

assignee of Irving

Cravath, de Gersdorff, Swaine Wood, of New York City, for Irving Trust Co., reorganization