LEAHY, District Judge.
This matter comes here on a petition of Commercial Trust Company to review an order of Referee Morris disallowing its claim against the bankrupt estate as a preferred claim. On January 30, 1942, petitioner lent to the bankrupts, Joseph Soss and Samuel Soss, trading as Crown Meat Market, $545 on their joint and several note. Contemporaneously with the giving of the note, one of the bankrupts, Joseph Soss, delivered to petitioner the certificate...
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