MORRIS, District Judge.
This matter came before me on petitions for review, two questions being involved: one, when the vessel Mount Washington 11 was completed within the meaning of the law relating to liens, and the other, whether or not the vessel was subject to taxation for the year 1941 in the hands of the trustee.
Upon the determination of these questions depends the distribution of the assets.
A preliminary statement of the facts leading up...
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