MEMORANDUM OPINION AND ORDER
WOODWARD, District Judge.
Petitioners are four taxing authorities, the City of Lubbock, the Lubbock Independent School District, the State of Texas, and the County of Lubbock, who seek a review of the order of the referee in bankruptcy which reduced substantially the amount of real and personal property taxes claimed against the bankrupt corporation by these authorities. Respondent is the Trustee and Receiver in the bankruptcy...
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