DAVIDSON, District Judge.
In this case the Referee submits his findings and conclusions, but certifies certain questions to this Court:
(a) Is the debt one due the United States of America as a creditor, or due the Federal Housing Administrator in a different capacity?
(b) Does the claim represent a debt due the United States of America and entitled to priority under Section 64(b), Subdivision 7, of the Bankruptcy Act [11 U.S.C.A. § 104(b) (7...
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