CONNOR, District Judge.
This is a petition for review of an order of the referee in bankruptcy directing the allowance of a belatedly filed claim on the grounds that a failure to grant said allowance would "constitute a manifest injustice." From the findings of the referee, the following facts appear:
Martin Edsel, Inc., operated an automobile dealership in Dover, New Hampshire, from September, 1955, until May 15, 1958, when a voluntary petition in bankruptcy...
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