LA BUY, District Judge.
This matter is before the court on a certificate of the Referee on a petition for a review of an order entered November 21, 1960, wherein Irving Herman, former president of the bankrupt and operating head of the debtor in possession, was ordered to pay to the bankruptcy estate or to the Director of Internal Revenue the sum of $9,634.18 needed to satisfy and discharge the claim of the Director of Internal Revenue filed for said amount for withholding...