IN RE OCEANIC SHIP SCALING CO.

No. 47321.

100 F.Supp. 122 (1951)

In re OCEANIC SHIP SCALING CO., Inc.

United States District Court E. D. New York.

Opinion August 28, 1951.


Attorney(s) appearing for the Case

Louis P. Rosenberg, Brooklyn, N. Y., for trustee.

Frank J. Parker, U. S. Atty. Eastern District of New York, Brooklyn, N. Y., Nathan Borock, Asst. U. S. Atty., Brooklyn, N. Y. (Henry C. Clark, Sp. Asst. to Chief Counsel, Bureau of Internal Revenue, Washington, D. C., and Harold W. Felton, Sp. Asst. to Chief Counsel, Bureau of Internal Revenue, New York City, of counsel), for respondent.


CASTELLANO, Referee.

The Collector of Internal Revenue, First District of New York has filed two claims for the calendar year 1947 under the Federal Unemployment Tax Act, 26 U.S.C.A. § 1600 et seq., for $1497.42 and $2955.72. The total sum claimed for F. U. T. A. taxes is $4453.14. The Collector asks that the same be allowed as Administration Expense claims. The trustee objects to such allowance and classification, and seeks an order disallowing the claims as...

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