In re Hunter Hotel Enterprises, Inc.

MANDELBAUM, District Judge.

This is a review, sought by the City of New York, of an order entered by Referee John E. Joyce, dated October 29, 1940 in so far as said order reduced a priority claim of the City of New York to a general claim in this pending Chapter XI, 11 U.S.C.A. § 701 et seq., proceeding.

In 1936, the Markwell Operating Company incurred liability for a sales tax in the sum of $220 in connection with a transfer of certain furniture and fixtures by one Jacob Goldhirsch to said company. With this obligation to the city unsatisfied, the operating company transferred its assets in…