OPINION and JUDGMENT
DALTON, Chief Judge.
By his order dated October 18, 1968, the Referee in Bankruptcy directed that the Chesapeake and Potomac Telephone Company, hereinafter referred to as C & P, turn over to the trustee of the bankrupt the separation pay which had accrued to the bankrupt as an employee of C & P. The bankrupt, Pauline Brown Wiles, claims the separation pay as her
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