WALKER, District Judge.
1. On January 22, 1940, an order was entered directing the receiver to sell the intangible property of The C. Pardee Works (hereinafter referred to as "Pardee"), excluding all cash on hand and on deposit and books of accounting, but including without limitation the following:
"Parcel 1 — Claim of The C. Pardee Works against Pardee-Matawan Tile Co., amount $84,684.00.
"Claim of The C. Pardee Works against Blackwood Coal...
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