SWAN, Circuit Judge.
This appeal raises two distinct questions, one relating to the amendment of claims in bankruptcy, the other relating to set-offs against a claim by the United States for taxes. The facts were stipulated.
On the date of his adjudication, May 28, 1943, the bankrupt owed the United States taxes for the years 1938, 1942 and 1943. In due time the collector of internal revenue filed a proof of claim, one item of which was $4,847.47, plus interest...
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