HULBERT, District Judge.
Petitioner seeks to review an order of a Referee in Bankruptcy denying its motion to impress a lien.
In 1936 Markwell Operating Corp. became liable to the City of New York for sales tax in the sum of $220 based upon a transfer to it of certain furniture and fixtures by one Jacob Goldhirsch.
In 1940, the Markwell Operating Corp. transferred its assets to the debtor which assumed and agreed to pay the debts of the transferor...
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