SCHOONMAKER, District Judge.
This case comes before the court on certificate to review an order of the referee allowing a claim of $22.51 paid by the Gulf Oil Corporation to the Commonwealth of Pennsylvania as a tax on gasoline sold to the bankrupt by the Gulf Oil Corporation as a general claim, but denying the Gulf Oil Corporation claim of priority.
The facts sufficiently appear in the findings and opinion of the referee filed in this case on November 15...
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