OPINION
WIDENER, Chief Judge.
This case is before the court on a petition for review filed on April 23, 1971 by the First National Bank of Martinsville and Henry County, hereinafter referred to as the Bank. The case involves two bankrupt estates, that of George Turner Coger and Lawson L. Lester, Jr. The petition is to review an opinion and order of the bankruptcy referee dated April 9, 1971 wherein he found that Lester was the true purchaser of one-half...
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