ATWELL, District Judge.
The liabilities, secured and unsecured, of the bankrupt were in the aggregate of $230,000. The mortgaged assets sold for approximately $79,000, free of all liens and claims. The mortgage liens aggregated around $131,000. The property of the bankrupt consisted solely of personal property.
The City of Dallas has filed a claim for taxes upon personalty in the sum of approximately $2,800; the Collector of Internal Revenue has filed a claim...
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