Case Name: In re WILLETT-BAKER LUMBER CORPORATION
Court: United States District Court for the Eastern District of New York
Jurisdiction: United States
Decision Date: 1939-11-15
Citations: 31 F. Supp. 130
Docket Number: No. 37153
Parties: In re WILLETT-BAKER LUMBER CORPORATION.
Judges: 
Reporter: Federal Supplement
Volume: 31
Pages: 130–131

Head Matter:
In re WILLETT-BAKER LUMBER CORPORATION.
No. 37153.
District Court, E. D. New York.
Nov. 15, 1939.
Louis P. Rosenberg, of Brooklyn, N. Y., for trustee.
John T. Clancy, of Long Island City, for Division of Placement and Unemployment Insurance of New York.

Opinion:
BYERS, District Judge.
The petitioner claims a tax for 1938 and 1939, not because one was due and payable, but because the Department had not ascertained that none was due and payable. To agree to that position would be inequitable to other creditors. The referee's conclusion is sound, and his ruling is affirmed.
Settle order.