WEINBERGER, District Judge.
The petition in bankruptcy was filed by the bankrupt Goodson on November 30, 1960. During the whole of the year 1960 Goodson received wages, and his employer made income tax withholdings therefrom for income tax purposes. For several years previous, Goodson had been supporting his aunt and his mother-in-law, in addition to himself, his wife and his child. The mother-in-law and aunt did not work, except for occasional baby-sitting jobs,...
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