PICKETT, Circuit Judge.
The sole question presented by this appeal is whether a claim for fraud penalties imposed under the provisions of Section 293(b) of the Internal Revenue Code, 26 U.S.C.A. § 293(b), is allowable in bankruptcy when secured by lien perfected before adjudication.
In August, 1951, the Commissioner of Internal Revenue, acting under the provisions of Section 3660 of the Internal Revenue Code, 26 U.S.C.A. § 3660(a), made a jeopardy...
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