Menick

A. S. Menick, as Trustee for the Estate o I Arthur Hoffman, bankrupt, appeals from ai i order of the District Court which reversed a referee’s order sustaining objections, o : the trustee to an allowance of an amended additional tax claim of the United State.: Collector of Internal Revenue.

The record discloses the following factual situation: The first meeting of creditors in this bankruptcy proceeding was held May 22, 1950, and the last day for filing claims herein was November 22, 1950, i:i the absence of any order for additional tim; as provided by Section 57, sub. n, of th: Bankruptcy Act, herein also called the Acl. On November 21, 1950, a claim was filed in the office of the referee by the United States of America through its appropriate Collector of Internal Revenue in the sum of $595.23, certified by such Collector to be the sum due for withholding taxes fo-r the first quarter of 1950 in the sum of $510.90, and for federal insurance contribution for the first quarter of 1950 in the sum of $84.12, and a further sum of 21Q as interest thereon.

On May 23, 1951, six months and one day after the time limit permitting the filing of claims in the absence of an order extending…