INGRAHAM, District Judge.
The case is before the court upon the petition of the United States of America for review of an order of the Referee in Bankruptcy disallowing claims of petitioner for Federal Income Tax.
The petitioner, the United States of America, will be hereinafter referred to as "United States", "petitioner" or "government". The bankrupt, George B. Parr, will be referred to as "Parr" or "bankrupt".
This court is bound to accept the referee...
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