In re Gerstenzang

PATTERSON, District Judge.

A refund by the United States due to the bankrupt’s overpayment of customs duties is claimed by the trustee in bankruptcy on the one hand, and by the purchaser of certain property of the bankrupt estate at the final meeting of creditors on the other hand. The matter comes up on review of a ruling by the referee in favor of the trustee. It appears that the dispute arose informally in the course of a meeting called to reopen the estate and to elect a trustee to administer the newly discovered assets, but both parties stipulated on the argument that the matter should be…