KNIGHT, District Judge.
The issue here presented is the manner of distribution of the sum of $3,053.20 remaining in the bankrupt estate. Priority claims of the United States and the State of New York for taxes will absorb the entire amount. Claims in favor of the former have been allowed as follows:
Social security taxes under Section IX ................................... $3,400.49 Other federal taxes .................... 3,189.19
Claims...
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