In re A. B. C. Welding Works, Inc.

RIFKIND, District Judge.

The facts are not in dispute. The only issue is whether the amendment of claim, offered by the Industrial Commissioner of New York, which enlarges the period of time as well as the amount of tax involved, comes within the rule laid down in Re G. L. Miller & Co., Inc., 2 Cir., 1930, 45 F.2d 115. I think it does. Directly in point is the decision of Judge Hulbert in Re Utility Consumers Service, Inc., 1941, 38 F.Supp. 102. The decision in Re Morgen Drug Co., Inc., D.C.S.D.N.Y.1941, 42 F.Supp. 345, is not contra. In that case the period involved in the amendment was…