In Re Georgia Air, Inc.

ORDER

MOYE, District Judge.

This case is submitted for review of the bankruptcy referee’s order of March 7, 1972, denying petitioner’s application to disallow a claim by the State of Georgia in Chapter XI proceedings. The State of Georgia asserts a claim against petitioner, Georgia Air, Inc., under Section 64(a)(4) of the Bankruptcy Act which gives priority status to unpaid “taxes legally due and owing by the bankrupt to the United States or any State or any subdivision thereof . . . .” 11 U.S.C.A. § 104(a)(4). The State of Georgia asserts that Georgia Air, Inc., is indebted to the State under…