WILLIAM E. DOYLE, Circuit Judge.
This is an appeal by Arthur Andersen & Co. from a decision of the Bankruptcy Referee which disallowed Andersen's contingent and unliquidated claim against the bankrupt Colorado Corporation pursuant to § 57(d) of the Bankruptcy Act, 11 U.S.C. § 93(d), (1976 ed). The Referee disallowed Andersen's claim because it was unduly delaying the administration of the Bankrupt's estate. Judge Finesilver affirmed the Referee's decision...
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