In re Hy-Grade Meat & Grocery Co.

AVIS, District Judge.

Among the claims presented to the trustee in the above matter is one from the State of New Jersey and another one on behalf of the United States, under the provisions of the so-called Social Security Act, 42 U.S.C.A. § 301 et seq. The claim of the State of New Jersey amounts, with interest, to $250.70, and apparently the claim of the United States is in the same amount. It appears that the bankrupt had failed to pay the State or the United States, in accordance with the statute, and both creditors claimed the full amount of tax. The trustee insisted that if the tax were…