MEMORANDUM AND ORDER AFFIRMING REFEREE
WESTOVER, District Judge.
George Walter Kingswood, a wage earner, had withheld from his salary by his employer certain sums to apply upon his 1970 income tax. On April 21, 1971 George Walter Kingswood and his wife, Gerd Kingswood, filed petitions in bankruptcy. At the first meeting of creditors on May 12, 1971 Carlyle Michelman qualified as and was appointed Trustee of the...
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