MEMORANDUM
SWINFORD, Chief Judge.
The debtor filed a petition for a Chapter XI Arrangement on September 30, 1965. The United States filed an amended proof of claim in the amount of $29,912.60 for income taxes for the years 1962, 1963, and 1964 together with penalties and interest to the date of filing of the petition. This claim was allowed, the proposed arrangement plan was confirmed, and the United States was paid the full $29,912.60. Prior thereto, a...
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