MATTER OF GEORGE RALLIS, INC. v. FLOWERS BY TOWERS, INC.


24 A.D.2d 944 (1965)

In the Matter of George Rallis, Inc., Respondent, v. Flowers by Towers, Inc., Judgment Debtor, Samuel Newfield, as Receiver, Respondent, and Martin P. Catherwood, as Industrial Commissioner of The State of New York, Appellant

Appellate Division of the Supreme Court of the State of New York, First Department.

December 14, 1965


Order, entered on June 23, 1965, unanimously modified on the law to grant priority to the State of New York to its claim for $336.61 to the funds in the hands of the receiver, and otherwise affirmed, with $30 costs and disbursements to appellant.

The State, through the Industrial Commissioner, asserted a priority claim for unemployment insurance taxes unpaid by the judgment debtor. The claim consisted of two items, one of $336.61 for such taxes unpaid by the debtor...

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