CHILSON, District Judge.
This matter is before the Court on a petition for review of certain orders entered by the Referee in Bankruptcy. Involved is the priority of claims of the United States of America, Foster R. Orr and Arden R. Grover to the proceeds of certain life insurance policies.
The essential facts are not in dispute.
Mile Hi Restaurants, Inc., a Colorado corporation, was adjudged a bankrupt on an involuntary petition filed on August 6...
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