Court of Appeals for the Tenth Circuit May 29, 1968, 10014_1 (United States v. John H. Allen, Trustee in Bankruptcy of the Estate of Vista Liner Coach& Trailer, Inc.)

PER CURIAM.

The threshold question presented by this appeal is whether the challenged order of the Referee in Bankruptcy is reviewable under 11 U.S.C.A. § 47. The appellant filed a claim against the bankrupt estate asserting its priority as a tax claimant. The trustee filed his objections to the government’s claims and also filed a counter-claim against the United States.