OPINION
JOHN E. MILLER, Senior District Judge.
On January 23, 1970, the Commissioner of Revenues for the State of Arkansas filed his petition for review of the Referee's order of January 16, 1970, disallowing Claim No. 28 filed by the Commissioner.
The claim for the sum of $7,538.13 was filed on May 3, 1969. The basis of the debt was alleged to be: "Delinquent sales tax due to the State of Arkansas for the audit period: 2-1-66 thru 1-31-69." The...
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