BINGHAM, Circuit Judge.
This is a bill in equity, brought November 12, 1925, to establish a claim amounting to $2,221.40, said to be due the United States, and its priority under section 3466 of the Revised Statutes (31 USCA § 191). The case is here on appeal from a decree of the federal District Court of New Hampshire in favor of the complainant. The appellants are the People's Trust Company, a bank organized under the laws of New Hampshire, Arthur E. Dole,...
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