THOMSEN, Chief Judge.
This petition to review a decision of the Referee herein, filed by the Comptroller of the Treasury, State of Maryland, Sales and Use Tax Division, involves the distribution of the proceeds of sale of the bankrupt's tangible personal property sold by the trustee free and clear of liens.
The Comptroller contends that certain Federal tax liens, which were perfected prior to the State tax lien, are nevertheless subordinated by sec. 67 sub...
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