In re Temtor Corn & Fruit Products Co.

(in memorandum). There was presented to the court some time since a petition for review of allowance of the claim of the United States for balance on income taxes for 1920. The referee allowed the claim of the United States against the bankrupt for an alleged balance of some $36,000 for income taxes for the year stated. The trustee in bankruptcy immediately sued out a petition for review of this order of the referee, and, as said, this was heretofore argued and submitted to the court.

There are three questions presented by the briefs of counsel in the case, and argued pro and con. These are:…