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IN RE COLUMBIA TOBACCO CO.

No. 38047.

38 F.Supp. 148 (1941)

In re COLUMBIA TOBACCO CO., Inc.

District Court, E. D. New York.

Order Affirmed July 10, 1941.

Attorney(s) appearing for the Case

William Walzer, of New York City (Raymond Gitlin, of New York City, of counsel), for trustee.

Harry Malter, of New York City, for petitioners Goldman, Malter and Goldman and pro se.

William J. McArthur, of New York City (Robert Gray, of New York City, of counsel), for United States Fidelity & Guaranty Co., claimant.

Order Affirmed July 10, 1941. See 121 F.2d 641.

BYERS, District Judge.

Petition for certificate of review of determination of referee.

The two questions presented have to do with the effect here to be given to tax payments arising under State and City statutes imposing a cigarette tax.

The bankrupt was a wholesale dealer in cigarettes, tobacco and kindred products, and failed to pay certain taxes imposed by...

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