OPINION and ORDER
TURK, District Judge.
This case is before the court on petitions for review filed by Citizens Bank and Trust Company (hereafter referred to as "Citizens") and Industrial Security Corporation (hereafter referred to as "Industrial") from a decision and order entered on March 6, 1973 by the Referee in Bankruptcy. Jurisdiction in this court is pursuant to § 39(c) of the Bankruptcy Act, 11 U.S.C. § 67(c). This case arose out of the...
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