In Re Oshkosh Foundry Co.

DUFFY, District Judge.

The Oshkosh Foundry Company was adjudicated bankrupt on August 12, 1937. On January 4, 1939, the Industrial Commission of Wisconsin filed its claim for unemployment compensation benefits under the provisions of Chapter 108 of the Wisconsin Statutes. This chapter is entitled “Unemployment Reserves And Compensation.” The claim filed covered unemployment insurance contributions which accrued for December, 1936, and January, 1937. The Commission contended that said claim was entitled to priority as a tax, under section 64a(4) of the Bankruptcy Act, 11 U.S.C.A. § 104(a)(4),…