In Re Braund

ORDER AFFIRMING REFEREE

IRVING HILL, District Judge.

The instant Petition for Review in Bankruptcy raises only a legal question, a question of construing the 1966 amendments to § 17, sub. a(l) of the Bankruptcy Act (11 U.S.C. § 35(a)). The precise question is whether a government tax lien, arising from taxes which became due more than three years prior to the date of bankruptcy, applies to property acquired by the bankrupt following his discharge in bankruptcy.

All facts were stipulated to. The essential facts are these:

The bankrupt 1 owed the government a substantial amount of unpaid income…