United States v. California

STEPHENS, Circuit Judge.

This is an appeal by the United States from an order of the District Court con*981firming an order of a referee in bankruptcy. The order, which was made after hearing upon objections filed by the Trustee in Bankruptcy, affected ten separate claims. By the order eight claims were allowed in full; one was allowed in part; and one was disallowed. The order established the priority of the claims which were allowed. They were grouped as follows: (a) “prior lien claims for taxes” (b) “expenses of administration” (c) the claim of the United States for taxes “allowed as prior…