KNIGHT, District Judge.
The bankrupt seeks to review the decision of the Referee denying a discharge. Objections to a discharge are made on the ground that bankrupt had falsified "books of account or records, from which his financial condition and business transactions might be ascertained." Section 14, sub. c(2), Bankruptcy Act, 11 U.S.C.A. § 32, sub. c(2). In the earliest related transactions between the bankrupt and the objecting creditor (hereinafter called...
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