PATTERSON, District Judge.
The report of the special master recommending that a discharge be granted to the bankrupt will be confirmed.
1. The first specification in opposition to discharge is that the bankrupt failed to keep books. Under section 14b of the Bankruptcy Act, as amended by Act May 27, 1926, § 6, 11 USCA § 32 (b), the second ground for denying discharge is that the bankrupt "failed to keep books of account, or records, from which his...
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