SOPER, Circuit Judge.
This is an appeal from an order denying Saul Kaufman a discharge in bankruptcy. The discharge was refused because Kaufman "failed to keep books of account or records from which his individual financial condition and all his individual business transactions might be ascertained" and because "the bankrupt has failed to explain satisfactorily the deficiency of assets to meet his liabilities, offering no explanation whatsoever of what became of the...
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