RAYMOND, District Judge.
The controlling question raised by the appeals relates to the validity of the order of the Conciliation Commissioner dated April 1, 1939, denying the petition of Pearl Irene Smith that the real estate included in the inventory and appraisal be eliminated and excepted from the operation of Section 75 of the Bankruptcy Act, 11 U.S. C.A. § 203. The material facts and documents relating thereto have been stipulated by the parties and approved...
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