In the Matter of Tampa Wholesale Electric, Inc. Columbia Bank of Ybor City v. Stanley Fonte, Trustee in Bankruptcy

LEWIS R. MORGAN, Circuit Judge:

The appellant herein contends that the order of the District Court for the Middle District of Florida affirming the determination of the Referee in Bankruptcy disallowing appellant’s assertion of priority of claims in the above-styled case is in error and should be set aside.

The facts are essentially as follows:

Subsequent to the termination of the Chapter XI proceeding, which had been originally filed by Tampa Wholesale Electric, Inc., and the adjudication of this corporation as a bankrupt, the Small Business Administration timely filed its proof of claim in…