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IN RE KENT REFINING CO.

No. 6572.

20 F.Supp. 661 (1937)

In re KENT REFINING CO. Claim of STATE OF MICHIGAN.

District Court, W. D. Michigan, S. D.

May 20, 1937.

Attorney(s) appearing for the Case

Knappen, Uhl, Bryant & Snow, of Grand Rapids, Mich., for trustee in bankruptcy.

Laurence W. Smith, of Grand Rapids, Mich., for the petitioner.

Hilding & Baker, of Grand Rapids, Mich., for certain mechanic's lien claimants and for protective committee for creditors.

Shelby B. Schurtz, Asst. U. S. Atty., of Grand Rapids, Mich., for the United States.

RAYMOND, District Judge.

The issues presented upon petition filed by Howard O. Butler for review of the order of the special referee in bankruptcy entered December 12, 1936, challenge the conclusion that January 17, 1936, was the controlling date or "dead line" for the establishment of valid liens. Practically no dispute exists concerning the accuracy of the underlying facts stated in the findings relative to classification...

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