CROAKE, District Judge.
MEMORANDUM
This is a petition by the City of New York, seeking a review of an order by the Hon. Edward J. Ryan, Referee in Bankruptcy, dated July 31, 1970, which denied the priority lien claims of the City, and allowed those of the United States. The trustee in bankruptcy is not concerned in these proceedings. The facts and the questions presented are not in dispute; the memoranda of both parties are adequate and of considerable assistance...
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