ANDERSON, District Judge.
Both the Internal Revenue Service of the United States and the Administrator of the Unemployment Compensation Division of Connecticut claimed liens against the Bankrupt's estate for unpaid taxes. The Referee in Bankruptcy found that the Administrator's lien was prior in time to the lien of the Internal Revenue Service; but he held that the State's lien was invalid against the trustee under Section 67, sub. c(2) of the Bankruptcy Act, 11 U...
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