CRAVEN, Chief Judge.
From the decision of the referee to treat the claim of McMillen Feeder Finance Corporation as an unsecured rather than a secured claim, McMillen has appealed and has made 61 assignments of error. About 23 attack the validity of the findings of fact specifically made by the referee and his conclusions of law. The remaining assignments of error are directed to alleged errors of the referee in receiving or rejecting evidence.
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