ESTES, District Judge.
As I understand the facts, on December 13, 1924, an involuntary petition in bankruptcy was filed against C. H. Harrell, of Lufkin, Tex. On December 24 an answer was filed, denying the allegations of the petition, but such answer was subsequently withdrawn, and an adjudication by consent was had on January 24 thereafter.
At the time the petition was filed there stood on the books of the Martin Wagon Company, in the name of the bankrupt...
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