MEMORANDUM
ROBERT L. TAYLOR, Chief Judge.
This case is before the Court on a petition to review filed pursuant to Section 39c of the Bankruptcy Act, 11 U. S.C. Section 67(c). The petition seeks review of the Referee's decision that the petitioner's interest in an asset of the bankrupt was subordinate to the rights of the trustee in bankruptcy.
The question of priority in interest was submitted to the Referee on stipulations of fact. Petitioner, Mills...
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