SPARKS, Circuit Judge.
This is an appeal from the District Court, sitting in bankruptcy, and involves income taxes of a now bankrupt corporation for the year 1930. Judgment was rendered for the Government, and from that judgment this appeal is prosecuted by the trustee in bankruptcy.
It is conceded that the court had the power to determine the amount and the legality of the tax under the provision of section 64a of the Bankruptcy Act of 1898, as amended, 11...
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