DEWEY, District Judge.
The above-entitled matter came on for hearing in open court at Des Moines on the 6th day of December, 1941, to review an order entered by the conciliation commissioner dated the 31st day of October, 1941. The files and proceedings had in the bankruptcy proceedings, including the transcribed evidence taken at the hearing on which the above order is based, were before the court and were considered and argued and the matter submitted.
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