The Referee’s Certificate on Review and briefs of counsel having been filed, and the Court having considered such Certificate, briefs, and the Referee’s Opinion, the Court hereby makes the following :
Findings of Fact
I. That Ridgecrest Development Company, a corporation, Kern County, California, pursuant to a resolution passed by its board of directors, filed its voluntary petition in bankruptcy and was adjudged bankrupt on May 12, 1947.
II. That on June 6, 1947, the first meeting of creditors was held, and Paul W. Sampsell was elected trustee in bankruptcy, and at all times since that date has been in possession of the assets of the bankrupt corporation.
III. That on November 14, 1947, a claim for Federal taxes due and owing by the bankrupt was filed in this proceeding by the Collector of Internal Revenue for the Sixth Collection District of California, covering Federal Insurance contributions, unemployment, withholding and admissions taxes in the principal sum of $14,728.44, together with assessed penalty of $761.97, assessed interest $139.14, delinquency penalty of $698.71, and accrued interest of $793.66, computed to November 30, 1947, or $2.55 per day until payment.
IV.…