District Court, N.D. California January 20, 1972, 2-70 287, 3-70 1064 (In Re Cedor)

OPINION AND ORDER ON REVIEW

WOLLENBERG, District Judge.

These two cases were consolidated for purposes of argument; both present the same issues involved in the administration of estates of bankrupts who were wage-earners prior to filing. In each case, the bankrupt’s wages were subject to withholding for federal income tax.