JENNEY, District Judge.
On July 25, 1939, the State of California filed a tax claim against the estate of Los Angeles Lumber Products Company, Ltd (hereinafter called the "debtor") for $11,113.66 plus interest. On July 19, 1940, demand for payment was made. The demand is in three parts, which total $10,757.89: (1) $6,822.93 for retail sales taxes accruing prior to the commencement of bankruptcy; (2) $389.39 for sales taxes accruing subsequent to the commencement of...
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