KIRKPATRICK, District Judge.
In this case the evidence before the referee was wholly insufficient to support the finding on which the turnover order was based; namely, that the bankrupt was or had been at the time of the adjudication in possession of articles of women's wearing apparel of the cost of $23,439.62.
The finding was arrived at by the usual accounting method; an entirely proper procedure and sufficient to form the basis of an order, provided it...
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