Commonwealth of Virginia v. J. Archie Cannon, Trustee in Bankruptcy for Miller Motor Line of North Carolina, Inc.

PARKER, Chief Judge.

This is an appeal from an order disallowing a claim in the reorganization proceedings in bankruptcy of the Miller Motor Line of North Carolina, Inc. The claimant is the Commonwealth of Virginia, which has asserted a claim in the sum of $10,799.27 for gross receipts road tax alleged to be due under the Virginia statute by the debtor, Miller Motor Line of North Carolina, for operation of trucks on the roads of Virginia for the period between January 1, 1951 and June 30, 1953. The trustee relying upon reciprocity arrangements in effect between Virginia and North Carolina…