MORRIS, District Judge.
This proceeding involves a claim of the City of Portsmouth for taxes assessed against the debtor as of April 1, 1938, in the sum of $6,292.56.
Preliminary Facts.
On June 3, 1938, the corporation filed in this court a petition for reorganization. The court made an order that claims be filed on or before August 23, 1938, and in compliance with this order, on August 1, 1938, the City of Portsmouth filed a proof of claim for taxes...
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