District Court, E.D. Pennsylvania August 18, 1961, No. 25293 (In re Kravitz)

VAN DUSEN, District Judge.

On January 20, 1958, an Involuntary Petition in Bankruptcy was filed against the above-named debtors (Document No. 1) and on February 7, 1958, they were adjudicated bankrupts (Document No. 15). The debtors were engaged in the retail sales business and were, therefore, subject to pay the Pennsylvania Sales Tax (Selective Sales and Use Tax Act of March 6, 1956, P.L.