In re Oceanic Ship Scaling Co.

CASTELLANO, Referee.

The Collector of Internal Revenue, First District of New York has filed two claims for the calendar year 1947 under the Federal Unemployment Tax Act, 26 U.S.C.A. § 1600 et seq., for $1497.42 and $2955172. The total sum claimed for F. U. T. A. tax-, es is $4453.14. The Collector asks that the same be allowed as Administration Expense claims. The trustee obj ects to such' allowance and classification, and seeks an order disallowing the claims as Administration Expense claims, and allowing the same as priority claims only under Section 64 of the Bankruptcy Act, 11 U.S.C.A. §…