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UNITED STATES v. GARGILL

No. 4874.

218 F.2d 556 (1955)

UNITED STATES of America, Appellant, v. Benjamin GARGILL, Trustee, et al., Appellees.

United States Court of Appeals, First Circuit.

January 18, 1955.

Attorney(s) appearing for the Case

Grant W. Wiprud, Sp. Asst. to Atty. Gen., with whom H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and A. F. Prescott, Sp. Assts. to Atty. Gen., Anthony Julian, U. S. Atty., and Francis J. DiMento, Asst. U. S. Atty., Boston, Mass., were on brief, for appellant.

Alfred Sigel, Boston, Mass., for appellees.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

HARTIGAN, Circuit Judge.

This is an appeal by the United States Government from the order of the District Court of the United States for the District of Massachusetts denying the Government's petition for review of an order of a referee in bankruptcy establishing that the Government's tax lien was subordinate to the lien of certain trust mortgagees of the bankrupt. We have jurisdiction of this appeal by virtue of 30 Stat. 553 as amended, 11 U.S.C.A. § 47.

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