Califronia State Board of Equalization v. Goggin. In Re Exeter Refining Co

. Exeter Refining Company (Exeter) filed a petition pursuant to Chapter XI of the Bankruptcy Act, 11 U.S.C.A. § 701 et seq., in the court below on October 16, 1947.-The petition was approved the same day and thereafter George T. Goggin was appointed receiver and duly qualified. On February 12, 1948, the California State Board of Equalization (the Board) filed with the referee a claim, broken down into parts as specified hereinafter, for California Sales and Use Tax. The claim asserts that there was due to the State of California the sum of $3,926.36. Then comes the phrase “See Notice of Determination, Attached”, and there follows this statement, “To the amount shown hereon [$3,926.36] additional interest in the sum of $17.52 must be added for each month or fraction thereof after February 29, 1948 to date of payment. If total amount due is not paid by March 7, 1948 additional penalties in the amount of $350.30 must be added.” The Notice of Determination is dated February 6, 1948 and states that it is for the period or quarter January 1, 1945 to October 16, 1947. The amount of tax is shown as $3,503.00, the interest as $81.98, and the penalty as $341,-38. The fourth clause of the…