CHESNUT, District Judge.
The referee has filed a certificate of his findings of fact and conclusions of law which indicates that a flagrant fraud has been perpetrated upon the creditors of the bankrupt. After stating the facts in some detail and discussing the applicable law the referee concluded his certificate as follows:
"The bankrupt has failed to account for property having an invoice value of $32,073.10. It was shown to be in his possession shortly before...
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