No. 71-1703. March 15, 1973. Ralph M. Abee (argued), Harris B. Taylor, Los Angeles, Cal., for petitioner-appellant. Sandor T. Boxer (argued), of Coskey Coskey, Los Angeles, Cal., for trustee-appellee. Appeal from the United States District Court for the Central District of California. Before KOELSCH, KILKENNY, and GOODWIN, Circuit Judges. PER CURIAM: Bank of America appeals from a judgment upholding the referee's decision in a bankruptcy contest over the proceeds of the bank's liquidation of certain