Court of Appeals for the Second Circuit March 10, 1976, 271, Docket 75-5005 (In the Matter of Avien, Inc., Debtor. The City of New York v. Avien, Inc.)

MOORE, Circuit Judge:

The City of New York (“City”) appeals from an order of the District Court, 390 F.Supp. 1335, affirming a decision of the bankruptcy judge expunging the City’s claim against the bankrupt, Avien, Inc. (“Avien”)

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for allegedly unpaid corporation taxes in the amount of $17,789.32.