In re Nicholson

BROWN, District Judge.

This is a petition to review the referee’s order disallowing priority of certain costs of an attachment dissolved by a voluntary petition in bankruptcy.

The referee allowed the claim as' an unsecured claim and the question before us is whether the claim should have been allowed as a claim entitled to priority under section 64b (5), being Comp. St. § 9648.

This question was before this court in Re Daniels, 110 F. 745, and in Re Iroquois Machine Co., 166 F. 629, cited by the Circuit Court of Appeals of the Ninth Circuit in Re Amoratis, 178 F. 919, 102 C. C. A. 297. These…