One equitable consideration in such decision is whether the declaratory judgment action was filed in apparent anticipation of the other pending proceeding. Factors, Etc., Inc. v. Pro Arts, Inc., 579 F.2d 215, 219 (2d Cir. 1978) (opinion by Ingraham, J.), cert. denied, 440 U.S. 908, 99 S.Ct. 1215, 59 L.Ed.2d 455 (1979); Amerada Petroleum Corp. v. Marshall, 381 F.2d at 663; E. F. Hutton Co. v. Cook, 292 F. Supp. 409, 410 (S.D.Tex. 1968). Here, on February 13, 1980, the Government advised Ven-Fuel that if Ven-Fuel did not pay a certain assessed penalty "forthwith," then the Government would institute judicial proceedings to collect that penalty.