IN RE WILSON

No. 27909.

35 F.Supp. 391 (1940)

In re WILSON.

District Court, N. D. New York.

September 27, 1940.


Attorney(s) appearing for the Case

John J. Bennett, Jr., Atty. Gen., (W. Gerard Ryan and Francis R. Curran, Asst. Attys. Gen., of counsel), for the State of New York.

Hynes & Burns, of Watertown, N. Y., for bankrupt.

Henry A. Hudson, of Watertown, N. Y., for trustee.


MOSCOWITZ, District Judge.

This is a petition by the State of New York to review the decision of the Referee disallowing a claim for unemployment insurance taxes in the amount of $286.06. The Referee found that the bankrupt did not have four persons in his employ and hence was not liable for unemployment insurance taxes.

The dispute resolves itself into a determination of whether the relationship existing between the bankrupt and one Wayne S. VanAllen and...

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