Lockwood

Arlie R. Lockwood filed a petition in the District Court under Chapter XI of the Bankruptcy Act, 11 U.S.C.A. § 701 et seq. E. A. Lynch was thereafter appointed receiver. The State of California filed its verified claim asserting thereby a jeopardy assessment owing by Lockwood to the State with priority under Sec. 64, sub. a, of the Bankruptcy Act, said claim being for motor fuel license taxes claimed to be due and unpaid under the “Motor Vehicle Fuel Li cense Tax Law” of that State. Objections to the claim were filed by both the receiver and Lockwood. A hearing was held before the referee in bankruptcy to whom t)he matter had been referred by the Court. The referee allowed the claim. Lockwood sought review by the District Court. The receiver requested of the referee but was refused permission to seek review. Later Lockwood was adjudicated a bankrupt and Lynch was appointed the trustee in bankruptcy. Lynch, as trustee, prosecuted the review. The District Court reversed the referee’s finding of tax liability upon the ground that the conclusion of the referee lacked evidentiary support. From that order this appeal was taken. We look to the evidence before the referee to determine the…