MOSCOWITZ, District Judge.
Upon petition of the former Trustee, a creditor moves to reopen this estate, which was closed after the Trustee had accounted on January 11, 1944, and the sum of $134.58 was paid as a dividend to the City of New York on a priority claim for unpaid sales taxes which it had filed with the Referee. An affidavit of the bankrupt annexed to the moving papers avers that he was never during the period involved engaged in any business, trade or commercial...
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