In re Kanaly

VAUGHT, District Judge.

An involuntary petition in bankruptcy was filed against Hurley M. Kanaly on May 4, 1937. Thereafter, on May 26, 1937 an order was made duly adjudicating him a bankrupt. The matter was duly referred to the referee and a trustee elected and qualified. Within due time, the state of Oklahoma filed a claim against the estate for the sum of $431.33, which claim was given the number “3-B”. Priority was claimed for the state of Oklahoma on the theory that the amount of the claim was due and owing the state of Oklahoma under the sales tax due from retailers under Chapter 66,…