KIRKPATRICK, District Judge.
Certain real estate of the Cox Lime, Stone & Lime Products Corporation was sold in 1940 under court order and the proceeds were to be substituted for the real estate, the company then being in receivership. The fund is now for distribution, and it is claimed by the first mortgagee and the Treasury of Montgomery County for real estate taxes due Whitemarsh Township. There is no dispute about the liened taxes, but the mortgagee claims...
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