PER CURIAM.
This appeal involves lien claims in the sum of $7,714.72, asserted by the United States against properties of the Alaska Telephone Corporation, a debtor in reorganization under Chapter X of the Bankruptcy Act. The claim is for penalties imposed on unpaid federal taxes and was disallowed by the Referee in Bankruptcy as in conflict with § 57, sub. j of the Bankruptcy Act, 11 U.S.C.A. § 93. Upon review, the ruling of the referee was affirmed by...
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