FRANKEL v. PAVILION ROYAL RESTAURANT CO

A receiver having on hand insufficient funds with which to pay in full preferred claims of the United States and of the State of Connecticut for social security taxes and unemployment insurance contributions, is advised to pay all such claims pro rata from the amount he has on hand for the payment of preferred claims (Gen. Stat. [1930] § 4870).

FOSTER, J.

It appears that the Collector of Internal Revenue of the United States has filed four claims against this estate involving social security taxes amounting in the whole to $110.10; and that the State of Connecticut has filed a claim for unemployment insurance amounting to $774.53. These claims have been allowed by the court as preferred claims.

The receiver represents that he has on hand $175.29 with which to pay all preferred claims. The receiver seeks the advice of this court as to the payment of these claims.