BROWN, P.J.
Respondent Charles R. Loveland was appointed by the superior court in August 1961 as receiver for the insolvent Kirk interests. He filed a receiver's cash bond of $10,000. During the receivership the United States of America and State of California Department of Employment filed with that court proof of claims against the insolvent and the receiver amounting to about $53,000 for taxes and unemployment insurance contributions.
In July 1963 the receiver...
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