KENNERLY, District Judge.
This is a hearing in this proceeding in bankruptcy on the petition of claimant, United States of America (for brevity called Government), to review the order of the Referee in Bankruptcy refusing to allow a portion of its claim filed herein. Such claim as filed was for taxes, interest and penalty, with claim of a lien securing same. The Trustee contested and moved to expunge all of the penalty and that portion of the interest which it was...
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