RIFKIND, District Judge.
The bankruptcy referee has denied the application of the City of New York, made after the expiration of the statutory time limit, for leave to file its proof of claim and to have it "deemed due and timely filed". The City of New York seeks a review of the referee's order.
The facts are not in dispute. The time to file claims as of right expired on May 26, 1941. No claim had prior thereto been filed by the petitioner. Its first attempt...
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