TUTTLE, Chief Judge.
Both the United States and Continental Casualty Company appeal from an order of the trial court entered as a part of reorganization proceedings undertaking to make final distribution of a sum of $61,382.99 held by the United States, all of which is claimed by the United States to be due it for taxes.
The principal questions raised before the trial court, and renewed here, deal with the power of the district court to enter a summary judgment...
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