
    In the Matter of the General Assignment for the Benefit of Creditors of Louis Friedlander, Inc., Assignor, to Frederick E. M. Ballon, Assignee-Respondent. United States of America, Appellant; Industrial Commissioner of the State of New York, Respondent.
   Order unanimously modified so as to provide for priority of the claims of the United States of America. There is no competent evidence of estoppel in the record. Settle order on notice. Appeal [from order denying motion for reargument] unanimously dismissed. Concur — Peek, P. J., Breitel, Frank and Valente, JJ.  