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UNEMPLOYMENT RESERVES COMMISSION v. MEILINK

No. 9501.

116 F.2d 330 (1940)

UNEMPLOYMENT RESERVES COMMISSION OF CALIFORNIA v. MEILINK.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied March 10, 1941.

Attorney(s) appearing for the Case

Earl Warren, Atty. Gen., State of California, and John J. Dailey, Deputy Atty. Gen. (Maurice P. McCaffrey and Glenn V. Walls, both of Sacramento, Cal., of counsel), for appellant.

Dinkelspiel & Dinkelspiel and Grant H. Wren, all of San Francisco, Cal. (James M. Conners, of San Francisco, Cal., of counsel), for appellee.

Before WILBUR, GARRECHT, and HEALY, Circuit Judges.

WILBUR, Circuit Judge.

This is an appeal from an order of the bankruptcy court denying a claim for a portion of the interest included in the appellant's claim for taxes or "contributions" to unemployment reserves and for interest thereon due to it as an agency of the state of California. The amount of the "contribution" by the appellant was $822.40 in 1937. The trustee paid $936.35, principal and interest, on February 13, 1939. The amount of unpaid interest (5 per...

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