MEMORANDUM and ORDER:
NOEL, District Judge.
In this bankruptcy proceeding the County of Los Angeles, California, seeks review of an order of the Referee in Bankruptcy denying the County's claim for payment of ad valorem taxes from the bankrupt estate.
Howard Nussbaum was engaged in the retail fur business in Los Angeles, California. In 1962, the County of Los Angeles assessed personal property taxes on inventory, furniture, and fixtures used in connection...
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