MEMORANDUM AND ORDER
J. BLAINE ANDERSON, District Judge.
This matter is before the Court upon respondents' Petition for Review of the referee's order of May 17, 1973, denying respondents' objection to the referee's jurisdiction to consider this matter and the referee's order of July 20, 1973, setting the lien of respondents over to the trustee in bankruptcy for the benefit of the bankrupt estate. The questions which this court must resolve are:
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