ARTHUR ANDERSEN & CO., Appellant, v. Donald VINCENT, Trustee of Chemo Puro Manufacturing Corporation, Bankrupt, Appellee

PER CURIAM.

We affirm the judgment of the district court in favor of the trustee in bankruptcy and against Arthur Andersen & Co., the purported claimant, for the reasons stated in the opinion of Chief Judge Ryan, In re Chemo Puro Mfg. Corp., D.C. S.D.N.Y., 213 F.Supp. 845.