BELL, J.
The same two questions presented by the contentions set out in the order of the Tax Commissioner are presented to this court by the appellant taxpayer.
As to the first of these questions, the general rule is often said to be that the order of a referee in bankruptcy allowing or disallowing a claim is a judgment and the order is res judicata in subsequent proceedings. The basis for such a rule is well set forth, as follows, in Hargadine-McKittrick...
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