LEIBELL, District Judge.
The City of New York petitioned the Court to review an order of a Referee in Bankruptcy denying petitioner's motion for leave to file an amended proof of claim.
The facts are not in dispute. Petitioner timely filed on September 26, 1940, a proof of claim for sales taxes for the years 1934-1940 in a lump sum of $1,000 and for the years 1933-1939 for business taxes in a lump sum of $500.00, allegedly owed to it by the bankrupt. The proof...
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