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IN RE NIAGARA FALLS MILLING CO.

No. 27774.

34 F.Supp. 801 (1940)

In re NIAGARA FALLS MILLING CO.

District Court, W. D. New York.

August 14, 1940

Attorney(s) appearing for the Case

David E. Jeffery, of Lockport, N. Y., for trustee.

George L. Grobe, U. S. Atty., by R. Norman Kirchgraber, Asst. U. S. Atty., both of Buffalo, N. Y.

Kevin Killeen, of Buffalo, N. Y., for Raymond A. O'Connor and R. A. O'Connor Co., creditors.

KNIGHT, District Judge.

It appears beyond dispute that this estate has a substantial claim against the Government of the United States for a refund of so-called processing taxes. It also appears without controversy that the Government has a claim against the estate on account of certain income and excess profit taxes. There were certain disputes as to both the amount of the processing taxes and the amount of the Government taxes. An extensive effort was made by the...

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