DAWKINS, District Judge.
This was a proceeding under section 77B of the Bankruptcy Law, 11 U.S.C.A. § 207, for the reorganization of the debtor, the South Coast Company. The petition for reorganization was approved April 29, 1935, and subsequently the Commissioner of Internal Revenue filed a claim for deficiency in the payment of taxes by the debtor for the fiscal years ending January 31, 1934, and January 31, 1935, respectively. The court required the trustees...
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