ORDER
KILKENNY, District Judge.
Before me for review is the opinion and order of the Honorable Folger Johnson, Jr., Referee, holding that certain horses of the bankrupt are exempt under the provisions of ORS 23.160, as amended by the 1965 Oregon Legislature.
The entire record is before me. I am in complete agreement with the carefully prepared and well reasoned opinion of the Referee. His opinion and order must be sustained for the reasons and on...
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