In re General Assignment for the Benefit of Creditors of Atlantic Metal Products, Inc.

In an assignment for the benefit of creditors, claimant appeals from an order of the Supreme Court, Westchester County, entered July 1, 1976, which granted the as*780signee-respondent’s motion to disallow the appellant’s claim for postassignment tax penalties. 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…