In re General Assignment for the Benefit of Creditors of Wickersham Press, Inc.

The Attorney-General of the State of New York moves, in behalf of the New York State Department of Taxation and Finance (State), to vacate the order of a former Justice of this court dated September 30, 1975 which, on default of any opposition from the State, granted the assignee’s motion to reduce the claims made by State for "Sales” and "Withholding” taxes, or, in the alternative, to "open the default of State” in failing to oppose said motion. It is State’s contention that the court could not have, nor should it have, entertained the motion even without opposition thereto, in view of the…