TOLIN, District Judge.
The Referee has ordered that a discharge in bankruptcy be denied bankrupt. The order incorporates Findings of Fact which lead to conclusions of law to the effect that bankrupt has committed acts denounced by Sections 14, sub. c(1) and 14, sub. c(3) of the Bankruptcy Act, 11 U.S.C.A. The language of the statute provides in applicable part:
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