CASTELLANO, Referee.
The Collector of Internal Revenue, First District of New York has filed two claims for the calendar year 1947 under the Federal Unemployment Tax Act, 26 U.S.C.A. § 1600 et seq., for $1497.42 and $2955.72. The total sum claimed for F. U. T. A. taxes is $4453.14. The Collector asks that the same be allowed as Administration Expense claims. The trustee objects to such allowance and classification, and seeks an order disallowing the claims as...
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