Employers Liability Assurance Corporation, Limited. United States circuit court of appeals for 2d circuit, Employers Liability Assurance Corporation, Ltd., against Astoria Mahogany Company, Inc., United States, intervening petitioner and appellant, Douglas H. Allen and Edward W. McMahon, as receivers of Astoria Mahogany Company, Inc., appellees; transcript of record, appeal of United States, petitioner, from district court for eastern district of New York.