MODARELLI, District Judge.
This matter came to be heard on Petition for Review filed pursuant to Section 39, sub. c of the Bankruptcy Act, 11 U.S.C.A. § 67, sub. c. The petition was filed by the United States of America from an order of the referee dated April 17, 1952, directing "That the Collector of Internal Revenue * * * turn over to the receiver in bankruptcy all surplus funds in his hands realized out of the sale of the assets and through the collection...
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