FORD, District Judge.
The United States petitions for review of an order of the referee in bankruptcy entered on September 26, 1950, disallowing the proof of claim of the petitioner in the amount of $26,658.90, except as to the amount covered by a lien of the United States in the amount of $1,102.22.
The facts as set forth in the referee's certificate of review and stipulated by the parties are as follows:
The bankrupt was adjudicated a bankrupt on...
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