In re Bowen

KALODNER, District Judge.

Has the bankruptcy court jurisdiction to set aside a certificate of discharge of a bankrupt’s real estate from Federal tax *68liens, the certificate having been issued and recorded by the Collector of Internal Revenue under express authorization of the Commissioner of Internal Revenue, pursuant to the provisions of Section 3186(c) (4) Revised Statutes, under Section 3674(b) Internal Revenue Code, Title 26 U.S.C.A. Int.Rev.Code § 3674(b) P1

The pertinent facts so far as the question posed is concerned may be briefly summarized as follows:

On August 12, 1933, the Bureau of…