CHRISTENSON, District Judge.
This court ruled initially that the claim of the law partnership of Lewis, Roca, Scoville and Beauchamp against the receiver should be treated as an ordinary claim not entitled to preference. The United States Court of Appeals for the Tenth Circuit reversed, "* * * with instructions to allow the claim of the appellant as a preferred claim." Lewis, Roca, Scoville & Beauchamp v. Inland Empire Insurance Company, 10 Cir., 1958,
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