In re Independent Automobile Forwarding Corp.

KNIGHT, District Judge.

Both the United States and the State of New York (hereinafter called State) have presented claims for unpaid taxes in this estate. The claim of the State of New York is based upon a contribution due from bankrupt *to New York State Unemployment Insurance fund for 1937, and the amount is $3,305.28, with interest. The United States’ claim aggregates $6,589.68. Of this amount, $3,400.49 is imposed under Title IX, §§ 1101-1110, inclusive, of Title 42, U.S.C. (Social Security Act), 42 U.S.C.A. §§ 1101-1110, for the year 1937.

The state objects to the allowance of the claim of…