GRONER, Associate Justice.
Edmund D. Rheem was adjudicated an involuntary bankrupt February 10, 1931. The administration of the estate apparently proceeded in the usual manner. Creditors' meetings were held, claims against the estate were filed, including a claim of the United States for taxes for the year 1930 in the amount of $1,533.20; and, though the record on the subject is silent, we presume that orders of sale of the property of the estate were duly made and...
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