SUPPLEMENTAL OPINION
WORTENDYKE, District Judge:
After a reargument of this matter, on August 17, 1970, this Court amends and modifies its original Opinion, dated June 19, 1970, to hold that the Referee did not have jurisdiction to determine the tax liability of Jean Richmond. Such portions of the original opinion to the contrary of this ruling are rescinded.
This controversy arose as a result of a proof of claim in bankruptcy submitted by the United...
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