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IN RE HATFIELD CONSTRUCTION COMPANY

No. 20043.

361 F.Supp. 468 (1973)

In the Matter of HATFIELD CONSTRUCTION COMPANY, Bankrupt.

United States District Court, M. D. Georgia, Macon Division.

July 30, 1973.

Attorney(s) appearing for the Case

Richard M. Nichols, Macon, Ga., Trustee in Bankruptcy.

Arthur Bolton, Atty. Gen. of Ga., Gary B. Andrews, Asst. Atty. Gen., Atlanta, Ga., for Commissioner of Revenue, State of Ga.

OWENS, District Judge:

The October 30, 1972 order of the Referee in Bankruptcy which the Revenue Commissioner of the State of Georgia has petitioned this court to review,1 states:

"On March 14, 1972 the Revenue Commissioner of the State of Georgia (Commissioner) filed a reclamation petition asking that the trustee herein be directed to pay taxes in the amount of $1,015.71, under the...

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