In re J. F. Mulkey Co.

FREEMAN, District Judge.

This is a petition for review of an order by a Referee in Bankruptcy brought pursuant to 11 U.S.C.A. § 67, sub. c in which the parties have orally stipulated to proceed on the briefs heretofore filed with the Referee.

In essence, the certificate of the Referee shows that the United States filed a claim against the bankrupt estate in the total amount of $43,594.37 for the unpaid balance on a note, unpaid rental under a lease and damages for allegedly missing and damaged machinery.

After the Referee determined that such claim was entitled to priority, the Trustee filed the…