GILLIAM, District Judge.
This opinion is entered upon review of three final orders from this Court's Referee in Bankruptcy, made at the final meeting of creditors of the voluntary bankrupt, Alfred Eugene Cleveland, Jr., who did business as C. C. Tractor and Implement Company. A petition for such review was duly filed by the Massey-Harris-Ferguson Company, a participating creditor.
The first order objected to is that "Claim for $12,520.16 secured by two duly...
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