MEMORANDUM
LARSON, District Judge.
On September 8, 1969, Terry Eugene Jones filed a voluntary petition in bankruptcy. Adjudication in bankruptcy occurred at that time by operation of law. The bankrupt was employed as a wage earner throughout the calendar year 1969. There was no significant variation in earnings during each pay period. Jones' wife, who did not file bankruptcy, had no income and did not contribute withholding or any other form of tax prepayment...
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