MORRIS, District Judge.
Leo Albert Parent was engaged in the retail grocery business at Berlin, New Hampshire. On December 20, 1938, Swift & Company, a large creditor of Parent, made an attachment on all of his stock in trade and fixtures. One Fred Jacobs was appointed by the sheriff as keeper, and remained in possession as such until January 24, 1939, when the bankrupt made a general assignment to said Jacobs of all his property for the benefit of his creditors...
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