PHILLIPS, Circuit Judge.
This is an appeal from an order of the District Court for the District of Utah dismissing a petition for review of an order of the referee in bankruptcy in the bankruptcy proceeding of John De Angeles on the ground that the petition was not filed within a reasonable time.
The facts are as follows: On July 31, 1926, the treasurer of Carbon county, Utah, filed, with the referee in bankruptcy, an unverified statement of taxes due from...
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