IN RE WILOIL CORPORATION

No. 20588.

50 F.Supp. 535 (1941)

In re WILOIL CORPORATION.

District Court, W. D. Pennsylvania.

May 27, 1941.


Attorney(s) appearing for the Case

W. B. Adair, of Pittsburgh, Pa., referee.

F. W. Stonecipher and Schlesinger & Schlesinger, all of Pittsburgh, Pa., for trustee.

George Mashank, Asst. U. S. Atty., of Pittsburgh, Pa., for the United States.

Ruth Forsht, Sp. Deputy Atty. Gen., for the Commonwealth of Pennsylvania.

Thos. J. Herbert, Atty. Gen., and Wm. J. Berwanger, Asst. Atty. Gen., for the State of Ohio.

Clarence W. Meadows, Atty. Gen., and Eston B. Stephenson, Sp. Asst. Atty. Gen., for the State of West Virginia.


SCHOONMAKER, District Judge.

The referee allowed gasoline-tax claims of the United States and the States of Pennsylvania, Ohio and West Virginia, classing them as claims for taxes entitled to priority under clause (4) of Subdivision a of Section 64 of the Bankruptcy Act, 11 U.S.C.A. § 104, sub. a. This section provides as follows:

"The debts to have priority, in advance of the payment of dividends to creditors, and to be paid in full out of bankrupt estates...

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