Appellant, trustee in bankruptcy of a bankrupt estate, seeks reversal of a decision of the United States District Court for the District of Connecticut, J. Emmet Clarie, J., approving the filing by the United States of a claim against the bankrupt estate alleging debts owed the United States predicated upon the liability of the bankrupt estate under Section 6672 of the Internal Revenue Code of 1954. Appellant's position is that the sum for which the United States proved its claim was a penalty under Section 57, sub. j of the Bankruptcy Act, and is not a provable claim under Section 63, sub. a and Section 57, sub. d of the Bankruptcy Act. Affirmed on the opinion below, reported at 214 F.Supp. 917 (1963).

Vincent J. Giedraitis, Hartford, Conn., for Trustee.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Fred E. Youngman, Attys., Dept. of Justice, Washington, D. C. (Robert C. Zampano, U. S. Atty., of counsel), for appellee.

Before LUMBARD, Chief Judge, and WATERMAN and MARSHALL, Circuit Judges.

PER CURIAM.