WILLIAM F. SMITH, Chief Judge.
This matter is before the Court on petitions for review, filed herein by the United States and the State of New Jersey, pursuant to Section 39, sub. c, of the Bankruptcy Act, 11 U.S.C.A. § 67, sub. c. The matter was heretofore before Judge Morrill of this Court, now deceased, on a petition for review filed by the Bankrupt. The principal question here raised was decided by Judge Morrill. It is our opinion, however, that the present...
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