Plaintiff had an arrangement with defendant bank whereby receipts of certain of plaintiff's branch stores were to be deposited daily with defendant, and the latter was to transmit each day by draft to a bank in Pittsburgh for plaintiff's credit all sums in excess of a dormant balance of $2,000. Drafts covering two days' deposits were in process of transmission to the Pittsburgh bank when defendant bank was taken over by the Comptroller of the Currency. The deposits represented by these drafts were made at a time when defendant's officers and directors knew the bank to be insolvent, though negotiations for the procurement of additional funds were in progress at that time. The futility of those negotiations was not known until after the drafts had been mailed. Held, that neither an implied or constructive trust arose, but the deposits by plaintiff created a debtor-creditor relationship between.it and defendant. Great A.& P. Tea Co. v. Citizens' Nat. Bank, (D. C. W. D. Pa. 1932) 2 Fed. Supp. 29.