OPINION OF THE COURT
FREEDMAN, Circuit Judge.
The question presented is whether the District Director of Internal Revenue may validly serve notice of levy under the Internal Revenue Code of 1954, §§ 6331-6332, on a Chapter XI receiver to attach the claim of a taxpayer against its debtor in receivership without the prior permission of the Bankruptcy Court.
On May 27, 1960 the United States assessed tax liabilities of $15,334.03 for withholding...
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