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MATTER OF THE GEN. ASSIGNMENT FOR THE BENEFIT OF CREDITORS OF ATL. METAL PRODS., INC.

59 A.D.2d 779 (1977)

In the Matter of The General Assignment for the Benefit of Creditors of Atlantic Metal Products, Inc., Assignor. Max M. Goldhaber, Respondent; United States of America, Appellant

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

October 31, 1977

Order affirmed, with $50 costs and disbursements.

The sole issue in this case is whether tax penalties which accrued after an assignment for the benefit of creditors are allowable claims entitled to the statutory priority generally accorded to all debts owed to the United States. The statutory priority is established by section 3466 of the Revised Statutes (US Code, tit 31, § 191), which provides in part that: "Whenever...

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